财务管理毕业论文外文文献及翻译

财务管理毕业论文外文文献及翻译

在毕业论文写作过程中阅读翻译外文文献是一个非常重要的环节，尤其是研究生同学，一般导师都会要求阅读一定数量的英文文献，这是因为许多领域高水平的文献都是外文文献，借鉴一些外文文献翻译的经验是非常必要的。

如何写开题报告，如何写文献综述，如何阅读外文文献，可以说，阅读一定数量的外文文献是毕业论文写作的必经之路。

要求如下：

1、前言

简要说明写作的目的，有关的概念以及综述范围，说明有关主题的现状或争论焦点，所要解决的问题等。一般以 100～200 字为宜，使读者在读完前言后对有关问题获得一个初步的轮廓。

2、主体

主体部分是全文的主要部分，具体写法以能较好地表达综述的内容为准则。通常根据内容的多少，将主体部分分为几段，每段有小标题。

可按年代顺序综述。也可按不同的问题进行综述，还可按不同的观点进行比较综述，不管用那一种格式综述，都要将所搜集到的文献资料归纳、整理及分析比较，阐明有关主题的历史背景、现状和发展方向，以及对这些问题的评述。

主题部分应特别注意代表性强、具有科学性和创造性的文献引用和评述。

主体部分每一段落的开始应是综合提炼出来的观点，即论点；接着是文献所提出的实验结果或调查事实，即论据，可见主体部分是按论点和论据组织材料的。

总之，综述主体部分是以综合概括的论点开头引路，继之以诸家的资料、实验结果为论据展开层次论证。所以，综述也是一种论证文章的体裁，只是论点与论据都是前人文献所提供。

如果前人的观点分散或不甚明确，则需作者整理概括，成为开头。在论述某些观点时，作者可有倾向性，但对相反的观点也应简要如实列出。对存在的矛盾和问题应充分如实描述。

3、总结

常见的方式有：

①扼要的概括、精练主题部分的主要内容；

②介绍尚待解决的问题及对前景的展望；

③某些篇幅较小的综述，也可以省略结束语。

4、参考文献

通常凡引述的资料和主要的论点都应注明文献出处，以便使读者检索查阅。所引文献应以近 3 年内者为主；另外，未公开发表的资料不宜作为参考文献。

在我国许多期刊希望列出重要的参考文献，一般限为 20～30 条为宜；但国际上许多生物医学期刊的综述文章，其参考文献甚多，全篇所列文献常达数百条之多。参考文献的著录格式国内尚不统一，应按各刊「投稿须知」要求撰写。

扩展资料：

1、如何查询国内专利文献

可通过中国国家知识产权局(）和中国专利信息中心（）网站上的「专利检索」。

可以免费检索全部中国专利信息（有文摘）。如需获取专利全文，则需前去中国国家知识产权局查阅，也可通过 CSDL 馆际互借和原文传递系统代为办理。

2、如何查询国外专利文献

科学院用户可首先选择查询 Web of Knowledge 中Derwent Innovations Index (德温特世界专利索引)，它是检索专利的权威数据库，收录全球了 40 多个专利机构的 900 万条基本专利，1800 万项专利，该库大部分有文摘，小部分有全文。

3、其它可供利用的网上免费数据库

欧洲专利局专利数据库：

 （免费 文摘）

美国专利商标局专利数据库：

（免费 文摘、全文）

WTO知识产权组织：

（免费 文摘）

IBM专利数据库资源：

（免费 文摘、部分全文）

更多请参见中国专利信息网上的（国外）专利网站：

Analysis: Solvency Vs. Liquidity Ratios

外文翻译要求：（1）选定外文文献后先给指导老师看，得到老师的确认通过后方可翻译。（2）选择外文翻译时一定选择外国作者写的文章，可从学校中知网或者外文数据库下载。（3）外文翻译字数要求3000字以上，从外文文章起始处开始翻译，不允许从文章中间部分开始翻译，翻译必须结束于文章的一个大段落。

这个不用全部翻译的

财务管理论文文献翻译

[109]Fama ’s Different about Banks?[J].Journal of Monetary Economics,1985(15):29-39.[110]Aghion and Incomplete Contract Approach to Financial Contracting[J].Review ofEconomics Studies,1992(59):473-494.[111]Hart and Seniority:An Analysis of the Role of Hard Claims inConstraining Management[J].American Economic Review,1995(85):567-585.[112] and of Firm:Managerial Behavior,Agency costs andownership structure[J].Journal of Financial Economics,1976(3):305-360.[113]Jensen, Costs of Free Cash Flow,Corporate Finance and Takeovers[J].EconomicReview,1986(76):323-339.[114]Williamson, finance and Corporate Governance[J].Journal of finance,1998(43):567-591.[115]Farrer information content of stock dividend Announcements[J].theAccounting Review,1978(4):360-370.[116]Bronnan, valuation and Corporate Financial policy[J].National TaxJournal,1970(123):417.[117]Levy, Investment and Financial Decisions[M].Sixth Edition,prentice-Hall PublishingInc:1995:356-359.[118]Jensen costs of free Cash flow,Corporate finance and takeovers[J].The AmericanEconomic Review,1986(76):323.[119]Higgins Much Growth Can a Firm Afford?[J].Financial Management,1997(8):186-198.[120]Alchian,Armen and Harold Costs and Economic Organization[J].American Economic Review,1972(62):777-795.

Second, to analyze, from the perspective of financial management, the main problem of family business through the aspects of funding, investment, operations management and incentive mechanism. Finally, to suggest a series of improvement strategies for family business management, including enhancing funding environment, instruct appropriate investment strategies, develop financial management system and establish effective incentive mechanism.

and then, the main problems will be analyzed from the perspective of financial management, existing in funding, investment, operations management and incentive mechanism of family business. Finally, the countermeasures to enhance financial management of family business will be proposed from the four respects, improving funding environment, instructing appropriate investment strategies, perfecting financial management system and establishing effective incentive mechanism respectively.

This will be the goal of financial management is to ensure the promotion of the Operational funds required to achieve the mission of the Organization and to the sustainable Exhibition. According to the experts pointed out that the profit-making organizations and non-profit organizations in the fiscal Treasury management objectives on the difference (the following table), but as a non - Profit organizations, in this financial operation will also focus on security (Flow Mobility), the long-term stability and development, expectations by a different cast Financing portfolio, spread financial risk, and the smallest in the financial winds Danger, the pursuit of a reasonable financial return. This will be the main financial management To the project, in addition to manage projects and the use of funds, is also responsible for Long-term financing plan and the recovery of funds management, and short-term vote Funding. Described as follows: The use of funds The funds will be used mainly divided into the Fund and the annual income of two Points, including funds to cover long-term financing (loans), long-term vote Financing and credit guarantee business, including the remaining funds allocated or have not yet fixed Unsigned amount, for the storage of banks, short-term bills, bonds, Funds, shares and other assets. The Fund's income from the use of these funds, including long-term Interest income from loans, credit guarantee fee income and short-term investments to Into the main branch should be the year for the financial services, international human Development, technical cooperation, business planning and the total cost, and other expenses. As at December 31, 2004 only, the overall situation such as the use of funds The right upper plans: Long-term financing (loans) case management plan As at December 31, 2004 only, this will be long-term financing plan Total 66, the program loan, the loan interest rate, grace period and signed About the amount of loans, and other major conditions as follows: Juan Financial Management Other 2% Long-term investment 3% Have been signed For not moving The amount of 16% Unsigned The Dui 43% Long-term financing 36% Long-term investment 59% Long-term financing (loan) program main conditions Project average Loan period (years) Lending rate (%) (Note) Grace period (years) The amount of credits (1,000 . dollars) 7,484 Note: non-small-scale loans In 2004 the use of funds Other 23% More than the current situation 2% Business Planning Expenditure 8% Technical cooperation expenditure 14% International human Development expenditures 21% Financial operating expenses 12% Management and General costs 20% 2004 income ratio use Profit and non-profit organizations financial management objectives of the similarities and differences - Profit organization's goals of the objectives of non-profit organizations Shares of great security and stability The most marginal benefit mission responsibility Acts of target goals Social responsibility of social responsibility Source: Shim, Jae K. & Joel G. Siegel (1997) Chapter IV of organizational and operational management 73 As at December 31, 2004 only, this Council has signed the financing Amounted to 400 million million . dollars, of which 300 million the amount of funding million . dollars, the total amount of principal repayments for the 100 million million . dollars; Fixed rate of percent for, principal repayments rate of percent. Observation of the long-term financing plan will be signed over the years accumulated amount (deduction In addition to the amount of cancellation), and the amount of funds on account of the changes (as above), Can be found both for signing, funding and principal payments, showed a Slowly growing trend, with the signing of the gap between the amount of funding, Dynamic is illustrated in a year to improve conditions for the phenomenon. This will provide more Yundang the quality of the assets, depending on asset class If other receivables, long-term lending and collection, and other subjects mentioned money Allowance for doubtful accounts are prepared, as at December 31, 2004 only, accounts out Allowance for doubtful accounts for the balance of 300 million NT 1,528 million. Case management of short-term investments In order to maintain a long-term stability of this source of income and to meet industry Treasury characteristics, capital of the first re-use of safety and mobility, taking into account Value-added revenue, in 2004 the short-term investments for banks to asset allocation Deposit, bonds (including government bonds, financial bonds and corporate bonds, etc.) The main assets and bills, the Board authorized another 500 million . Yuan limit, some professional bodies appointed by the full commission operation. As at December 31, 2004 only, short-term investments of the assets allocated Purchase of the following plans. In the past year, when interest rates since the calendar History of low upward reversal, in order to avoid bombs or interest rate risk, maturity 1996 Signing of Dollars (100 million) Allocation of principal payments 2003 2004 5 4 3 2 1 0 () Stock 2% Coupons 10 percent bonds 30% Survival 2% CDs 56% Cash 0% Signing long-term financing plan for funding and principal payments accumulated Short-term investments of asset allocation ratio 74 Of the first temporary storage in the bank CDs, so obviously the proportion of CDs High, will look to the future as interest rates rise gradually adjust the asset allocation Home proportion. And from the next calendar year will map the actual short-term rate of return on investments, and The one-year bank interest rates, can also be found through the above-mentioned With the allocation of assets, has effectively will be the overall short-term fluctuations in investment income The rate slowed down, and short-term investments in the year to maintain the yield on one-year Bank interest rates above the standard. Future This will be the last major asset investment of NT dollar and . dollar assets, Based on the actual needs of borrowing countries and spread the risk of exchange rate considerations, not Will be to meet business needs a different currency, to enhance the funding will The production value of stability. In fact, the relevant laws and regulations governing repair funds After the change, the assets of the future will be towards a more diversified use, depending on the whole - Economic performance in different parts of the appropriate distribution of assets to achieve the full San risk purposes. 2003 2004 One-year bank interest rates on short-term investments yield Over the years the actual investment income and short-term interest rates on one-year Comparison

品牌管理论文外文文献及翻译

品牌延伸：下载，里面有；人本管理：看是中文资料，要英文的话，需要自己翻译了，我可以帮忙，但是收费，呵呵。

品牌延伸：brand extend1、Starbucks aims beyond lattes to extend brandSEATTLE — Starbucks (SBUX) is changing what we eat and drink. It's altering where and when we work and play. It's shaping how we spend time and money. That's just for has an even glitzier goal: to help rewrite society's pop culture menu. The company that sells 4 million coffee drinks daily in the USA is hot to extend its brand beyond the espresso machine to influence the films we see, CDs we hear and books we read. In the process, it aims to grow into a global empire rivaling McDonald's."It amazes all of us — how we've become part of popular culture," says Chairman Howard Schultz, sitting casually in his office near a photo of him arm-in-arm with Mick Jagger. "Our customers have given us permission to extend the experience." The kingpin of pricey coffee is intent on ranking among the top trendmeisters before the decade is out. Something like: If you love the taste of our coffee, you'll love our taste in pop culture, too. "Call it the Starbuckization of society," says George Ritzer, sociology professor at the University of Maryland. "Starbucks has created the image that they're cutting edge."Schultz is dead serious about taking his company Hollywood — and beyond. Starbucks Entertainment, formed two years ago, has 100 employees and is relocating to Santa Monica, Calif. It retained the William Morris Agency to help link the brand, via marketing ventures, with films, music and books. In some cases, Starbucks will have a financial stake. "We are engaged every day in discussions with the highest levels of people in the entertainment business," Schultz has had talks with musicians Jagger, Bono, Prince and Chris Martin about promotional links with CDs, division president Ken Lombard says. He says he hears from record labels, film studios and publishers daily about possible might need Starbucks more than it needs them. Its stock is up about 5,775% since it went public in 1992. It's had 172 straight months of same-store sales was Starbucks' first foray into pop culture. It shared in eight Grammy Awards in 2004 for backing the Ray Charles Genius Loves Company CD. Its stores sold about 835,000 copies, about 25% of sales. In 2005, Starbucks sold million CDs of all kinds."We are in a unique position to transform the way music is discovered and delivered," Lombard ' film effort was less commercial, but Schultz says the plan is to back films that fit the brand. "We would not do the next Spider-Man." Its first deal has been to promote Lionsgate's Akeelah and the Bee for an undisclosed equity stake. Since opening April 28, the movie has earned mostly positive reviews but posted modest sales of $14 million through May 14. Next up, Starbucks will sell, and might publish, books. "The search is on for the right one," Lombard says. It also is testing in a few sites a plan to make stores what Schultz calls "digital fill-up" stations for entertainment downloads. By ramping up Wi-Fi networks already in more than half its stores, Starbucks could offer not only a place to check e-mail on a laptop but also load an MP3 player. "People are using our stores in ways we never imagined," he Oprah Winfrey, Starbucks is emerging as a self-appointed culture guru. It's drawing folks who want a jolt of what's "in" with their java."People promote their own brands — even promote themselves — by being Starbucks consumers," says Jeff Swystun, global director at brand-savvy Interbrand. Starbucks manages to project itself as both hero and renegade. As a brand, says Watts Wacker, futurist at FirstMatter, it's a lot like Bono: a good man and bad is also ubiquitous. It has 7,950 . stores — plus 3,275 elsewhere — and an average of five opening every day worldwide. Its long-term goal is 15,000 . stores, 30,000 globally. By contrast, McDonald's has 13,700 . stores, 31,000 globally. "Starbucks has found a way to reach every demographic," says Barry Glassner, author of The Culture of Fear. "It's hard to be an American without stepping in one." Some do every day. And 24% of Starbucks' customers visit 16 times per month. No other fast-food chain posts numbers even close. Sun Cunningham plans her days around Starbucks. "I guess it's a little crazy," says the consultant from Silverthorne, Colo. "But whenever I run errands, I map it out so I can stop at a Starbucks in between."Manhattan resident Eve Epstein goes to Starbucks daily. Three mornings a week, she also takes her son, Asher, 2, and meets her best friend — with her toddler. "Our kids will spend their childhoods there," she jokes. For parents, she says, "Starbucks is the new McDonald's."While Starbucks is just getting into the pop culture business, it has already touched us all by: •Changing what we'll pay for coffee. In its less costly markets, a "tall" (small, 12 oz.) cup of regular coffee still costs about $. In its priciest market, New York City, a "venti" (large, 20 oz.) Frappuccino will set you back $. "We live in a society where people think $5 is $1 because of Starbucks," says Marian Salzman, trends guru at JWT Worldwide. Washington, ., lawyer Lisa Terry, who goes four times a week, gives Starbucks a nickname based on her average tab: FourBucks. Starbucks not only made four bucks a cup acceptable, it opened the door for others. "I got into the business because of what they created," says Michael Coles, CEO of 500-store Caribou Coffee. Not everyone has bought in. Some 1,829 consumers were asked by Marketing Evaluations, The Q Scores Co., last year to rate 170 major brands for "value." On a scale of 1 to 100, the average score was 26. Starbucks came in at just 10. "The consumer is saying, 'Man, look what I'm paying for this!' " says Steven Levitt, president of the firm.•Changing coffee tastes. Like it or not, Starbucks has changed expectations of how coffee should taste. "They've done a great job of raising coffee standards," says Bryant Simon, author of the upcoming book Consuming Starbucks. Starbucks coffee buyers, tasters and its quality control team taste an average 1,000 cups per day. It's forced McDonald's and Burger King to upgrade their brews.•Changing what we eat. "It's hard to eat healthy at Starbucks," says Marion Nestle, author of What to Eat. "Portions are too big, and the drinks are full of calories."It's about to get easier. This year, Starbucks has started a menu revamp with more better-for-you foods. Fruit and yogurt parfaits and warm breakfast sandwiches have rolled out in many markets. New salads are under review. Even Starbucks trail mix is on tap. Healthier food "is part of every conversation we have," says CEO Jim Donald. But coffee is the focus, he adds. •Changing how we order. Starbucks made custom ordering chic, says Brad Blum, former CEO of Burger King, now a restaurant industry consultant. "People take a sense of ownership when their order is personalized," he says.•Changing how people meet. "There's a sense of security when you go there," psychologist Joyce Brothers says. It has given people a "safe" place to socialize, she , the . attorney, says Starbucks is the only place she feels comfortable meeting guys on first dates. "It's cornered the market on meeting places," she says.•Changing cities. Starbucks is influencing urban streetscapes. In brochures for high-end apartments near New York City, it's not uncommon to see "near Starbucks" as a selling point. A Starbucks in the neighborhood is "definitely an indication that an area has arrived," says Doug Yearley, a regional president with builder Toll Brothers, now putting up luxury condos near a Starbucks in Hoboken, .•Changing social consciousness. Starbucks has added more than a teaspoon of social responsibility to its premium coffee. No other retailer in North America sells more Fair Trade coffee — marketed by co-ops that guarantee living wages to coffee growers. It has 87 urban locations co-owned by Earvin "Magic" Johnson. It's begun rolling out paper cups made with 10% recycled of its part-time "baristas" are eligible for health and 401(k) benefits, something that Schultz is proud of and that has had an impact on the industry. But some employees push for more. A union recently formed in Manhattan to seek more pay and "to make Starbucks more socially responsible to workers," barista Daniel Gross says. Despite recent moves to become a cultural curator, Schultz says Starbucks still has to earn its stripes as tastemaker. Much as it would like to become an "editor" of culture, he says, "one of the great strengths of Starbucks is our humility."2、Yahoo to extend brand environmentsYahoo is looking to include video game The Sims, hit TV show Lost and toy franchise Transformers in innovative "Brand Universes" programme, ClickZ last year the search engine began to develop online environments that would bring together disparate strands of a particular brand together in one first was centred on the Wii Nintendo video game console and allowed users to browse Wii information from around the web – pictures on Flickr, reviews of games and so the range of Brand Universes will be widened to include The Sims, Halo, Lost, The Office, Harry Potter and Transformers, which are all brands with cult yet, however, marketers do not have a voice in deciding what becomes a Brand Universe and Yahoo is not seeking licensing for the content."You can't buy your way onto our list," said Yahoo Media Group's Vince Broady. "We're doing what makes sense for the users. Yahoo has loved to work with brand owners, but we've shown we don't need them to promote the content."The Wii portal enjoyed traffic of more than one million users in November last year.人本管理：humanism management 1、Lao-zi's Humanism Management Thoughts and Its Modern Value老子思想是哲学思想，也是管理思想。老子的管理思想具有非常鲜明的人本化特征，包含关于人的地位、使用、激励、组织、培育、保护等方面的内容。老子的人本管理思想既有合理性，也有局限性。老子人本管理思想的现代意义是其对现代管理所具有的借鉴意义。老子的人本管理思想是世界的，也是中国的，对于我国社会组织实施人本化管理具有多方面的启示意义。Lao-zi's thoughts include philosophy thoughts and management thoughts. His management thoughts embodied the culture feature which regards human as a foundation, which included the substances of the status, as well as the usage, stimulation, organization, cultivation and protection of human being. The thoughts had rationalizations, yet with some limitations. Its modern value lies in the guidance and enlightment to the modem management. Lao-zi's humanism management thoughts belong to the world as well as China, which provide enlightening value for the social organizations of our country to carry out humanistic 、Hubei Telecom held a management seminar From 28th August to 31th August, there are about 30 trainees including the department head and the general manager of the China Telecom Company Limited Hubei Branch taking part in top-level management seminar in ZTE University in Dameisha Shenzhen. The purpose of this seminar was to improve the management skills of the high supervisors. The training seminar includes “Six Thinking Hats”, “Execute Strength” and “Humanism management of Enterprise”. During the seminar, the trainees took active part in discussing with our teachers in relation to the management issues and gave high appraise to the training method.

毕业论文外文翻译：将外文参考文献翻译成中文版本。

翻译要求：

1、选定外文文献后先给指导老师看，得到老师的确认通过后方可翻译。

2、选择外文翻译时一定选择外国作者写的文章，可从学校中知网或者外文数据库下载。

3、外文翻译字数要求3000字以上，从外文文章起始处开始翻译，不允许从文章中间部分开始翻译，翻译必须结束于文章的一个大段落。

参考文献是在学术研究过程中，对某一著作或论文的整体的参考或借鉴。征引过的文献在注释中已注明,不再出现于文后参考文献中。外文参考文献就是指论文是引用的文献原文是国外的，并非中国的。

原文就是指原作品,原件，即作者所写作品所用的语言。如莎士比亚的《罗密欧与朱丽叶》原文是英语。

译文就是翻译过来的文字，如在中国也可以找到莎士比亚《罗密欧与朱丽叶》的中文版本，这个中文版本就称为译文。

主要标准

翻译是语际交流过程中沟通不同语言的桥梁。一般来说，翻译的标准主要有两条：忠实和通顺。

忠实

是指忠实于原文所要传递的信息，也就是说，把原文的信息完整并且准确地表达出来，使译文读者得到的信息与原文读者得到的信息大致相同。

通顺

是指译文规范、明白易懂，没有文理不通、结构混乱、逻辑不清的现象。

论文中的外文翻译难道不就是翻译你自己写的东西么？又不是让你直接拿外文写作。而且写论文急什么急？

财务风险本科毕业论文外文翻译

外文翻译要求：（1）选定外文文献后先给指导老师看，得到老师的确认通过后方可翻译。（2）选择外文翻译时一定选择外国作者写的文章，可从学校中知网或者外文数据库下载。（3）外文翻译字数要求3000字以上，从外文文章起始处开始翻译，不允许从文章中间部分开始翻译，翻译必须结束于文章的一个大段落。

在毕业论文写作过程中阅读翻译外文文献是一个非常重要的环节，尤其是研究生同学，一般导师都会要求阅读一定数量的英文文献，这是因为许多领域高水平的文献都是外文文献，借鉴一些外文文献翻译的经验是非常必要的。

如何写开题报告，如何写文献综述，如何阅读外文文献，可以说，阅读一定数量的外文文献是毕业论文写作的必经之路。

要求如下：

1、前言

简要说明写作的目的，有关的概念以及综述范围，说明有关主题的现状或争论焦点，所要解决的问题等。一般以 100～200 字为宜，使读者在读完前言后对有关问题获得一个初步的轮廓。

2、主体

主体部分是全文的主要部分，具体写法以能较好地表达综述的内容为准则。通常根据内容的多少，将主体部分分为几段，每段有小标题。

可按年代顺序综述。也可按不同的问题进行综述，还可按不同的观点进行比较综述，不管用那一种格式综述，都要将所搜集到的文献资料归纳、整理及分析比较，阐明有关主题的历史背景、现状和发展方向，以及对这些问题的评述。

主题部分应特别注意代表性强、具有科学性和创造性的文献引用和评述。

主体部分每一段落的开始应是综合提炼出来的观点，即论点；接着是文献所提出的实验结果或调查事实，即论据，可见主体部分是按论点和论据组织材料的。

总之，综述主体部分是以综合概括的论点开头引路，继之以诸家的资料、实验结果为论据展开层次论证。所以，综述也是一种论证文章的体裁，只是论点与论据都是前人文献所提供。

如果前人的观点分散或不甚明确，则需作者整理概括，成为开头。在论述某些观点时，作者可有倾向性，但对相反的观点也应简要如实列出。对存在的矛盾和问题应充分如实描述。

3、总结

常见的方式有：

①扼要的概括、精练主题部分的主要内容；

②介绍尚待解决的问题及对前景的展望；

③某些篇幅较小的综述，也可以省略结束语。

4、参考文献

通常凡引述的资料和主要的论点都应注明文献出处，以便使读者检索查阅。所引文献应以近 3 年内者为主；另外，未公开发表的资料不宜作为参考文献。

在我国许多期刊希望列出重要的参考文献，一般限为 20～30 条为宜；但国际上许多生物医学期刊的综述文章，其参考文献甚多，全篇所列文献常达数百条之多。参考文献的著录格式国内尚不统一，应按各刊「投稿须知」要求撰写。

扩展资料：

1、如何查询国内专利文献

可通过中国国家知识产权局(）和中国专利信息中心（）网站上的「专利检索」。

可以免费检索全部中国专利信息（有文摘）。如需获取专利全文，则需前去中国国家知识产权局查阅，也可通过 CSDL 馆际互借和原文传递系统代为办理。

2、如何查询国外专利文献

科学院用户可首先选择查询 Web of Knowledge 中Derwent Innovations Index (德温特世界专利索引)，它是检索专利的权威数据库，收录全球了 40 多个专利机构的 900 万条基本专利，1800 万项专利，该库大部分有文摘，小部分有全文。

3、其它可供利用的网上免费数据库

欧洲专利局专利数据库：

 （免费 文摘）

美国专利商标局专利数据库：

（免费 文摘、全文）

WTO知识产权组织：

（免费 文摘）

IBM专利数据库资源：

（免费 文摘、部分全文）

更多请参见中国专利信息网上的（国外）专利网站：

Financial risk exists in every process of financial management. The causes of these financial risks are different,but most of them are linked with poor financial management and lack of risk consciousness. Therefore, the improvement of financial management is the key to prevent and resolve financil risk. Thus, the goal of financial management can be reached. 1、institute short-term financial alarming system and forecast cash flows. 2、set up index system of financial analysis and institute long-term financial alarming system.

财务危机(Financial Distress)通常是指企业不能偿还到期债务的困难和危机，其极端形式是企业破产。当企业资金匮乏和信用崩溃同时出现时，企业破产便无可挽回。所以，为防止财务危机与破产的发生，每个企业都在寻求防止财务危机的方法和拯救危机的措施。尤其是在2001年4月20日，中国证券市场上第一例摘牌公司“PT水仙”成为事实后，无论是上市公司还是非上市公司都在防范出现财务危机。另外，中国即将加入WTO，国内企业将面临更加激烈的竞争，要想在激烈的竞争中立于不败之地，加强财务危机预警制无疑是每个企业都应加强的一个重要方面。本文结合近年来一些危机企业、破产企业的情况，探讨在面临竞争与发展的情况下，造成企业财务危机的原因。 一、多角化经营的陷阱 当企业发展到一定程度，为避免经营风险，许多公司都追求多角化的经营模式，试图使企业走上健康稳定发展的道路。然而，现实不仅让人们看到成功企业的辉煌，同时也看到了多角化经营使企业走上财务危机甚至破产危机的道路。所以多角化经营并不是企业避免经营风险的灵丹妙药。除非恰当使用，否则，企业十分容易陷入财务危机。 1、证券投资组合理论的简单误用。证券投资组合理论是多角化经营的理论基础，该理论认为，金融资产的风险有两种：一是不可分散的风险或称系统风险，即存在于每个证券中，是不能通过证券组合来分散掉的风险；一是可分散的风险或称非系统风险，即存在于单个证券中，可以通过证券组合来分散掉的风险。投资者可以通过持有一个证券组合来分散非系统风险，证券间相关系数越低，分散风险的效果越好；随着组合内证券数量的增多，分散效果越明显，当证券数量达到一定时，基本可完全分散掉非系统风险。这一原理应用到企业生产经营活动时，即为企业的多角化经营。然而，证券组合投资具有其特定的条件，如果不加分析的盲目应用，不但不能达到避免风险的作用，反而加剧了企业的财务危机。证券组合理论的投资对象是金融资产，金融资产投资具有可分割性、流动性和相容性等特点，因此在进行金融资产投资时，不必考虑投资的规模、投资的时间约束以及投资项目的多少等因素，只要考虑各金融资产的相关性、风险、报酬及其相互关系问题，并依据风险——报酬的选择，可实现金融资产投资的优化选择。而多角化经营的投资对象是实物资产，其投资具有整体性、不可逆性、时间约束性的互斥性等特点。所以在多角化经营时，不能简单地进行不相关产业的多方位投资，而是要考虑到各项目的投资规模、资金占用情况及资金约束条件下的各项目的比较选优问题。否则，简单误用证券组合理论必将导致企业投资于无关项目、无序多占资金、投入大于产出等等现象，最终导致企业资金缺乏，周转不灵，出现财务危机。众所周知的巨人集团的兴衰就是最好的证明。 2、丧失核心竞争能力的多元化投资。在企业的利润、市场份额、核心竞争能力等因素中，核心竞争能力是保持企业竞争优势的最主要因素，它是企业一项竞争优势资源和企业发展的长期支撑力。它可能表现为先进的技术，或某种服务理念，其实质就是一组先进技术和能力的集合体。尽管企业之间的竞争通常表现为核心能力所衍生出来的核心产品、最终产品的市场之争，但其实质归结为核心能力之间的竞争。企业只有具备核心竞争能力，才能具有持久的竞争优势。否则只能“昙花一现”。企业一时的成功并不表明企业已经拥有了核心竞争能力，企业核心竞争能力要靠企业的长期培植。也是就是说，多元化投资只是为保持企业核心竞争能力的一种手段。从这一点来说，企业应首先拥有一个具有竞争能力的核心产品，然后，围绕其核心产品、核心竞争能力再考虑是否应该多元化经营。没有根植于核心竞争力的多元化经营，又不能在外部扩张战略中培植新的核心竞争能力，结果就可能把原来的竞争优势也丧失殆尽，直接的表现就是新项目挤占优势主业的资金，但却不产生相应的效益反而拖跨优势主业，最终导致企业内部整体资金的匮乏。二、经营杠杆的负效应 现代企业理财原理告诉我们，企业在经营决策时对经营成本中固定成本的利用，可为企业带来经营杠杆作用。具体的说，当销售收入或销售量不断增长时，企业中一定量的固定成本可带来企业利润大幅度的上升，即所谓的经营杠杆利益；当销售收入或销售量降低时，企业中一定量的固定成本可带来企业利润迅速下降，即所谓的经营杠杆风险。由此可见，经营杠杆作用是一把“双刃剑”，正确利用可为企业带来杠杆利益，反之，则会带来杠杆损失。所以企业在运用经营杠杆原理时，一定要充分考虑其双面性，仅仅追求经营杠杆利益的结果往往是遭受经营杠杆风险的打击，最终导致企业的财务危机。 企业因经营杠杆而导致财务危机的例子有许多，这是因为构成固定成本的因素就有许多，任何因素的过量使用如大规模投资带来的过大折旧及过高的管理费用等等，在企业销量无法保证的情况下，都会发生经营杠杆风险。本文采用广告费用作为固定成本，论述由它产生的经营杠杆的负效应，这是因为在市场经济下广告宣传已成为企业竞争的常用手段。如众所周知的中央电视台广告标王“秦池”酒厂的衰落就是最典型例子。1995年，秦池以6666万元的价格第一次夺得1996年中央电视台“标王”后，广告的轰动效应，使“秦池”一夜成名，“秦池”的品牌地位基本确立，市场份额也相应增加，当年“秦池”酒厂享受到了经营杠杆的积极作用。但这种局面并没有维持多久，当1996年11月秦池以亿元的天价再次成为1997年中央电视台的“标王”后，“秦池”为了在短时间内满足客户订单需求，竟采取收购散酒来勾兑，并被新闻媒介披露，产品质量、信用遭到严重破坏，1997年“秦池”的销售收入无法持续增长，此时亿广告费却使秦池陷入了难以自拔的财务危机之中。 三、财务杠杆的负效应 财务杠杆是指由于固定性财务费用的存在，企业息税前利润(EBIT)的微量变化所引起的每股收益(EPS)大幅度变动的现象。也就是，银行借款规模和利率水平一旦确定，其负担的利息水平也就固定不变。因此，企业盈利水平越高，扣除债权人拿走的某一固定利息之后，投资者（股东）得到的回报也就越多。相反，企业盈利水平低，债权人照样拿走某一固定的利息，剩余给股东的回报也就少了。在盈利水平低于利率水平的情况下，投资者不但得不到回报，甚至可能倒贴。由于利息是固定的，因此，举债具有财务杠杆效应。而财务杠杆效应是两方面的，既可以给企业带来正面、积极的影响，也可以带来负面、消极的影响。当总资产利润率大于利率时，举债给企业带来的是积极的正面影响；相反，当总资产利润率小于利率时，举债给企业带来的是负面、消极的影响。 韩国大宇集团的解散，就是财务杠杆消极作用影响的真实体现。大宇集团在政府政策和银行信贷的支持下，走的是一条“举债经营”之路。试图通过大规模举债，达到大规模扩张的目的，最后实现“市场占有率至上”的目标。当1997年亚洲金融危机爆发后，大宇集团已经显现出经营上的困难，其销售额和利润均不能达到预期的目的，此时如果大宇集团不再大量发行债券进行“借贷式经营”，而向韩国其他四大集团一样进行自律结构调整——重点改善财务结构，努力减轻债务负担，恐怕大宇集团今天仍是韩国的五大集团之一。然而，大宇却认为，只要提高开工率，增加销售额和出口就能躲过这场金融危机，于是，一意孤行地继续大量发行债券，进行“借贷式经营”。由于经营不善，加上资金周转困难，韩国政府于1999年7月26日下令债券银行接手对大宇集团进行结构调整，加快了这个负债累累的集团的解散速度。由此可见，大宇集团的举债经营所产生的财务杠杆效益是消极的，不仅难以提高企业的盈利能力，反而因巨大的偿付压力使企业陷入无法解脱的财务困境。 Financial crisis (Financial Distress) usually refers to business can not repay the debt due the difficulties and crises, the extreme form of corporate bankruptcy. When companies collapse of lack of funds and credit at the same time, enterprises will be irretrievable bankruptcy. Therefore, in order to prevent the financial crisis and the occurrence of insolvency, each company are looking for ways to prevent the financial crisis and save the crisis. Especially in April 20, 2001, China's securities market for the first case of delisting the company "PT Narcissus" become a reality, whether they are listed companies or non-listed companies to prevent financial crisis. In addition, China's imminent accession to WTO, domestic enterprises will face more intense competition, to be in the fierce competition in an invincible position, to strengthen the financial crisis early warning system is to enhance each enterprise should be an important aspect. In this paper, a number of crises in recent years, enterprises, bankrupt enterprises, and explore in the face of competition and development, financial crises caused by business reasons. First, diversification trap When the enterprise has developed to a certain extent, in order to avoid business risks, many companies are pursuing diversification business model, trying to take the healthy and stable business development. However, the reality is not only let people see the glory of successful enterprises, but also saw the diversification of financial crisis, the enterprise embarked on the path of the crisis or even bankruptcy. Therefore, diversification is not a business enterprise to avoid the risk of a panacea. Unless the appropriate use of, otherwise, business is very easy to fall into financial crisis. 1, theoretical portfolio of simple misuse. Portfolio theory is the theoretical basis for diversification, the theory holds that the risk of financial assets, there are two: First, the risk can not be dispersed or systematic risk, that is present in every securities, the portfolio is not to divert out the risk; First, the risk can be dispersed or non-systematic risk, which exists in the individual securities, you can swap portfolio to spread risks. Investors can hold a portfolio to spread the risk of non-system, the correlation coefficient between securities lower, the better risk diversification; as the number of portfolio securities increased, the more obvious effects of dispersion, when the stock reaches a certain number, the fully dispersed out of basic non-systemic risk. This principle applied to the production and operation activities, is the diversification enterprises. However, portfolio investment has its specific conditions, if not the blind application of the analysis, it has failed to achieve the role of risk avoidance, but have deepened the financial crisis. Investment portfolio theory is financial assets, financial assets investment divisibility, mobility and features such as compatibility, so investment in financial assets, do not have to consider the scale of investment, the investment of time constraints, as well as the number of investment projects and other factors, as long as the taking into account the relevance of financial assets, risk, reward and their mutual relations, and on the basis of risk - reward the choice to invest in financial assets to achieve the optimal choice. And diversification of the investment is physical assets, and its overall investment, non-reversible, time-binding characteristics, such as mutually exclusive. Therefore, when the diversification is not simply irrelevant to the multi-faceted investment in industry, but to take into account the investment objectives, financial situation and financial constraints occupied under the conditions of the Objective To compare the selection problem. Otherwise, the simple misuse of portfolio theory will lead to business investment in unrelated projects, accounting for more than a disorderly capital, inputs and so the phenomenon is greater than output, which eventually led to a lack of capital, liquidity, financial crisis. As we all know the rise and fall of the giant group is the best proof of this. 2, the loss of core competence of investment diversification. In corporate profits, market share, competitive factors such as the core, the core competitiveness of enterprises is to maintain the most important factors of competitive advantage, it is a competitive advantage and business development resources to support our long-term. It may appear to be advanced technology, or a service concept, its essence is a group of advanced technology and ability to aggregate. Despite the competition among enterprises usually pass the core competencies derived from the core product, the final product for the market, but its essence boils down to competition between core competencies. Only when we have the core of enterprise competitiveness, in order to have a lasting competitive advantage. Otherwise, only "a flash in the pan." The success of enterprises does not mean that time has been the core of enterprise competitiveness, the core competitiveness of enterprises rely on long-term cultivation. Is to say, only in order to maintain a diversified investment in the core competitiveness of enterprises as a means. From that point, enterprises should first have a core of competitive products, and then around its core products, core competitiveness should consider diversification. Not rooted in the core competitiveness of the diversification and expansion strategy can not be outside of nurturing a new core competence, the result can be the competitive advantage that also lost direct the performance of new projects is the main advantage of the diverted funds , but it does not have a corresponding advantage of the benefits but the main industry拖跨, which eventually led to the enterprise overall lack of funds. Second, the negative effects of operating leverage Principle of the modern enterprise management told us that decision-making in the operation of the operating costs of the use of fixed costs for businesses operating leverage. Specifically, when the sales revenue or sales growth, the enterprise in a certain amount of fixed costs can lead to a significant rise in corporate profits, the so-called interests of the operating lever; when the sale to lower income or sales, the enterprise must the amount of fixed costs can be brought about by the rapid decline in corporate profits, the so-called operating leverage risk. It can be seen that operating leverage is a "double-edged sword", the correct use of leverage for the interests of enterprises, on the contrary, it will bring loss of leverage. Therefore, in principle the use of operating leverage, we must take full account of its double-sided, and only the interests of the pursuit of operating leverage is often the result of the risk of being hit DOL, which eventually led to the financial crisis. Enterprises operating leverage caused by the financial crisis there are many examples, which constitute a fixed cost because there are many factors that any factors such as excessive use of large-scale investment is too large depreciation and inflated management fees, etc., in Enterprises can not guarantee sales, the operating leverage risk will occur. In this paper, as the fixed cost of advertising, on business generated from its negative effects of leverage, this is because the advertising in a market economy has become a common means of enterprise competitiveness. Such as the well-known advertising standard CCTV King "Qin pool," the winery is the most typical example of the decline. In 1995, Qin pool price of million yuan in the first won in 1996 China Central Television, "Standard King" after the sensational effect of advertising, so that "Qin pool" to become famous overnight, "Qin pool" basically established the brand, market share also a corresponding increase in the "Chin Chi" winery to enjoy a positive role of the operating lever. However, this situation is not how long, when in November 1996 Qin pool price of billion again in 1997 China Central Television's "Standard King", the "Chin Chi," a short period of time in order to meet the needs of customer orders, even taken to the acquisition of bulk wine blending, and the media revealed that the quality of products, the credit was severely damaged in 1997, "Qin Chi" unsustainable sales growth, 320 million advertising at this time Qin made it difficult to extricate themselves into a pool of financial crisis. Third, the negative effects of financial leverage Financial leverage refers to the financial costs as a result of the existence of fixed, pre-tax profits of enterprise income (EBIT) of the trace caused by changes in earnings per share (EPS) of the phenomenon of significant changes. That is, the size of bank borrowings and interest rates, once determined, the burden of a fixed rate of interest charged on it. Therefore, the higher the level of corporate profits, after deducting the creditor to take a fixed interest rate, investors (shareholders) get more returns. In contrast, low levels of corporate profits, the creditor still take a fixed interest rate, the remaining return to shareholders will be less. Level of profitability than in the case of the level of interest rates, investors will not return, and may even lose out. As a result of interest is fixed and, therefore, has a financial leverage effect of debt. The financial leverage effect is twofold, both to the enterprise have a positive, positive impact, it also brought about a negative, negative. When total assets profit margin is greater than interest rates, loans to enterprises is a positive a positive impact; the contrary, when the total assets of less than the interest rate margin, the debt to the enterprises is negative, negative. The dissolution of the Daewoo Group of South Korea, a negative effect on financial leverage is the true embodiment of the impact. Daewoo Group in the government policies and the support of bank credit, is taking the same "leverage" the road. Massive debt trying to achieve the purpose of large-scale expansion, the final realization of "the market share of first" goal. When the 1997 Asian financial crisis, Daewoo Group has demonstrated the difficulties of the operation, and its sales and profit can not achieve the intended purpose, at this time is no longer if a large number of Daewoo Group to issue bonds to carry out "loan operations" and to South Korea, like the other four groups to carry out structural adjustment and self-discipline - focus on improving the financial structure, and strive to alleviate the debt burden, I am afraid of the Daewoo Group in Korea today is still one of the five groups. However, the Daewoo is that as long as the operating rate to improve, increase sales and exports will be able to escape the financial crisis, therefore, continue to insist on the issuance of bonds, the "lending operations." As a result of poor management, combined with cash flow difficulties, the Korean government in July 26, 1999 ordered the bank to take over the bond of the Daewoo Group restructuring, the debt to accelerate the dissolution rate of the Group. This shows that the Daewoo Group's debt arising from the operating efficiency of financial leverage is negative, it is difficult not only to improve the profitability of enterprises, but due to tremendous pressure on enterprises to pay into inextricable financial difficulties.

物业管理论文外文文献翻译

题目Property services companies civil liabilityAbstract: With China's rapid urbanization level increased to enjoy the comfortable living environment safe, warm and thoughtful property services become widespread ownership of the request. China's property services after more than 20 years of development, has made great progress. However, due to property services in China's development is not yet mature enough, and services related to China's property law is not perfect, and related property services employees in the service concept and awareness of the law are not in place, so that property owners and business services between the various Kinds of disputes, which is one of civil disputes will become the focus of this research, in particular, triggered by a third person's property services companies will become the top priority of civil liability, such as home theft, a third person for personal injuries caused by vehicle Theft, property services caused by internal staff of the civil liability of property services companies will be the focus of discussion. Key words: Causes property disputes, breach of contract responsibility, tort liability and the third, who triggered the civil liability offence

As China's rapid urbanization level increased to enjoy the comfortable living environment safe, warm and thoughtful property services become widespread ownership of the request. China's property services after more than 20 years of development, has made great progress. However, due to property services in China's development is not yet mature enough, and services related to China's property law is not perfect, and related property services employees in the service concept and awareness of the law are not in place, so that property owners and business services between the various Kinds of disputes, which is one of civil disputes will become the focus of this research, in particular, triggered by a third person's property services companies will become the top priority of civil liability, such as home theft, a third person for personal injuries caused by vehicle Theft, property services caused by internal staff of the civil liability of property services companies will be the focus of discussion. Key words: Causes property disputes, breach of contract responsibility, tort liability and the third, who triggered the civil liability offence.

Thing tube company and owner's dispute coordinated mechanism research At present, China Estate management Enterprise faces the internal competition is day by day intense, the foreign enterprises challenge day by day sternly, while accepts the external challenge unceasingly, how does the domestic thing tube enterprise complete own internal benign operation is the key question, but how in the middle of this solves the way which the contradictory dispute processes with the owner between is also the principal contradiction, this article by thing tube company's angle of view, emphatically between research tube company and owner contradictory coordinated mechanism, hoped that may formulate the standardized institution estate management pattern. The paper introduced China estate management profession development's present situation and the tendency, then between the analysis tube company and the owner exists the principal contradiction, as well as to the present estate management pattern's appraisal, based on this, studies between a series of tube company and the owner dispute's coordinated mechanism.

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