成也萧何败萧何精选(九篇)

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第1篇：成也萧何败萧何范文

金融危机造成基金公司的危机，也让基金经理们面临着前所未有的压力和挑战，原本人才流通就快的基金行业更是出现了大量的裁员和跳槽的现象。

2009年，中国基金业进入了第十个年头。随着多重因素影响下股票市场风险的集中释放，2008年我国基金行业规模十年来首度出现了负增长，行业总规模从年初的3.3万亿元缩至约1.8万亿元。基金公司的危机，也让基金经理们面临着前所未有的压力和挑战，原本人才流通就快的基金行业更是出现了人才流失现象。

人员更换频繁

2008年度业绩排名百名以外的基金经理离职或增聘公告不胜枚举。基金经理不再是“铁饭碗”，管理的基金业绩表现不佳，被公司劝退，超炒鱿鱼！基金经理管理的基金业绩表现不佳，被公司炒掉。 仅仅一年甚至更短时间的操盘业绩表现不佳就被基金管理公司炒掉。这其中也不难看出：一，大部分基金管理公司现在是追求短期的业绩和排名，短期的最大利益化。这是一种极其浮噪的表现。这些所谓宣传价值中长期投资的基金管理者，在宣传上是价值中长期投资，在具体操作上是说的一套，做的是另一套。二，迫于短其业绩的压力，有能力水平的基金经理也被逼走谁最短时间内盈利最大化的道路。迫使其最大限度增加投机暴利的操作。从本质上这是真正在忽悠基民和准备成为基民的投资者。各基金经理都有其对外宣传的投资思路和理念。实质上这和市场中庄家做股票，拉高了股价就不断出利好讲故事同样。有时故事情节非常动人，实质上后面的动作是出人意料的惊人。

人员的频繁更换，基金管理公司这样的做法表面上是为基民着想。到底是为基民的利益还是为基金管理公司其最大利益而想，有时候难以说清楚。

基金经理转行人数增多

很多基金经理由于不看好2009年行业的发展，以及受08年基金公司和券商对员工降薪的影响，因此已经转行或正在预备转行的人明显增多。根据酷评网调查显示，在证券、银行、保险这三个金融行业中，证券领域的销售转行最多，占该行业销售从业人员的26%。行情的低潮让很多基金经理无法完成既定任务，在残酷的危机面前，他们对后市也产生了恐慌情绪，纷纷开始为自己的将来做打算。转行成为不少人的首选。

基金经年轻化

现时，三百家基金都在“混”业绩比较优良个股这趟水。而A股市场两市业绩相对比较好的股票也就那么两三百家。 在市场的这种环境下，注定绝大部分基金其投资出现类同，所以其命运也类同。在这种情况之下，大部分基金经理有没有真正的水平基本都同样。换言之，通常要研究生甚至博士才能担任的基金经理，现阶段凑合着找一个具有两三年股票投资经历，二十来岁的小伙子就了事。

笔者查询了一下某基金公司基金经理相关资料：大成创新成长混合型证券投资基金的新任基金经理倪某某出生于1980年，仅有3年的证券从业经验；而南方积极配置基金新上任的基金经理张某某出生于1979年；同样不足30岁的年轻少帅还有银丰证券投资基金的基金经理尚某某。

正常情况下，入市苦学三年也只是对股市有个大概的认识，又何堪基金经理这样的重任呢？

人员变动对操作的影响

一些基金研究人士认为，优秀的基金经理对行情判断好，从决策到行动都非常果断，往往能够为投资者带来超过市场平均水平的收益。但去年以来公募基金经理和管理层人员剧烈变动，转行或转为私募，都在一定程度上影响了基金业绩表现。

基金业人才频繁流动，影射出业界的浮躁。基金经理大量流失，投资风格千差万别；“新手上路”越来越多，缺乏投资经验，这些都对投资者造成伤害。

现时由于绝大部分基金投资品种和持股基本“类同”，仓位也一直基本“类同”。所以整体上在下跌市场中谁多亏点谁少亏点本质上是运气上的问题。投资品种类同，持股类同，仓位也一直类同这哲射出，在整个基金行业群体中，大部分基金其实现在都是靠看天吃饭。其管理水平远远与其正面宣传的投资方法理念差别万千。 以笔者之见在如此环境下基金经理要下真正脱颖而出独领风，除了在选股的挑选上跳出往同行扎堆的大蓝筹股里钻的思维外最重要的还是在把握指数高低位与持股仓位的操作配置之上。笔者不甚过多研究基金持股品种，但时刻留意群基金们的持股仓位。就拿08年年初和年底基金的持仓分析。08年年初上证指数在5000点之时大部分基金持仓超过80%，08年年底上证指数跌2500点这些基金持仓同样还是80%左右。指数从5000点到2500点跌幅过半，但其仓位则重仓基本没有变化，避险也就无从谈起！

敢于轻仓也需要勇气！现在基金群体存在一种共通的危险思维：“大家都不轻仓一旦自己轻仓而且看错，那么倒霉的就是自己一人。大家都重仓，小跌大跌共同跌；小亏大亏共同亏。法不罚众对自己个人影响不大，钱不是自己的亏了最多少拿奖金。为保自安看着跟着队伍保日子。”实际如此思维如此行为这并是中庸之道取中间，对基民而言这是严重的渎职行为！

第2篇：成也萧何败萧何范文

舆论可以成就一个人，也可以让一个人在舆论中寂寞死去。

某女高校，学生中有一条不成文的规定：如果男教师在某个女同学身边停留时间较长，同学便一致认为是男教师看上女学生了。这可能听起来很荒谬，可确实有男教师因为这种事情而辞职。像我们班里，我的历史老师就是一位男教师，而且年轻很帅，唯一缺点就是不怎么爱讲话，声音很低。可几个胆大的女同学仍在课堂上起哄，这位男教师也常常脸红，却不好意思出言制止。造就了同学们的谣传。这两件事情，看似是小事，可我认为，这就是舆论。未来，我们的老师可能会因为那几个女同学而对我们的班级产生一种排斥心理，而女同学也会因为男教师所谓的“好欺负”越来越对这种课程“上瘾”，从而造成不好的后果。

舆论的力量很强大，有一句话说得好：“群众的力量是伟大的。”对，当然没错，我们就是群众，我们会做成很多大事。可是，我们的力量有时候也会被用到不正当的地方，切忌莫当”段子手“。生活中可以和相熟的人讲一些可乐的段子，可对于陌生人，我觉得这种方式可以省省，否则会给别人带来困扰的。

舆论交锋=成也萧何败萧何。

第3篇：成也萧何败萧何范文

蒂亚戈得到了父亲的两次献礼，梅西梅开二度，帮助巴萨客场4比2拿下马洛卡。2012年，梅西打进76球，其中代表阿根廷队12球、巴萨64球，打破贝利1958年创下的年度75球个人纪录（巴西队9球、桑托斯66球），只剩穆勒年度85球的世界纪录尚待打破。

正当人们争论梅西与比利亚是否有隙时，比拉诺瓦却让两人继续搭档，被雪藏多轮的特略终于首发，比利亚为他让出左路，“屈居”右边锋。比拉诺瓦深知马洛卡主帅卡帕罗斯的厉害，“他的球队总能给我们制造麻烦。”卡帕罗斯口气果然不小，“我们会非常具有侵略性，但不会踢人。”

要想既有侵略性又不踢人，尺度拿捏并不轻松。刚开赛12分钟，马洛卡已3次踢倒对手，其中2次受害者是梅西。等到第3次被踢倒却未判犯规时，梅西已开始强烈抗议。正所谓成也萧何败萧何，巴萨对马洛卡的犯规做了精心准备。第28分钟，后腰马蒂前对小法犯规，吃到本场首张黄牌，巴萨派出3人站在人墙中挡住门将阿瓦特视线，于是哈维任意球射门时，阿瓦特毫无反应，巴萨就这样打破僵局。

梅西看似被对手的凶狠吓住，但只要他出现，仍是最大威胁。第44分钟，一粒典型的梅西式进球，他内切过人后射门，阿诺瓦出现严重失误。梅西吮奶嘴庆祝，将进球献给11月2日出生的蒂亚戈。所有巴萨球员抱成一团，其中当然有比利亚。

半场3球领先，巴萨开始打盹，下半场传球节奏变慢，马洛卡则踢得机警快速，前场压迫往往让巴萨难以出球。第55分钟佩雷拉破门时，本该看守右路的阿尔维斯却不见踪影。此后布斯克茨手球送出点球，还染黄导致下轮停赛，维克托·卡萨德苏斯操刀扳成2比3。

第4篇：成也萧何败萧何范文

风俗习惯指个人或集体的传统风尚、礼节、习性，是特定社会文化区域内历代人们共同遵守的行为模式或规范。它主要包括民族风俗、节日习俗、传统礼仪等等。风俗由于一种历史形成的，它甚至对社会成员有一种非常强烈的行为制约作用。中文中用“半瓶子醋”来表示稍有一点知识而知识并不丰富，略有一点本领而本领并不高强的人总是卖弄自己的知识。而在欧美国家，醋的运用并不广泛，而烤面包却在一日三餐中必不可少，因此有“half-baked”来表达“半瓶子醋”的意思。由此可见，日常的饮食起居都与习语的诞生息息相关，不同的习语恰恰也反映了不同民族的风俗习惯。

二、民族精神

不同民族的人有着不同的精神风貌。中国人的集体主义思维明显；英国人乐观健谈，追求自我价值的实现。汉语习语如“先天下之忧而忧，后天下之乐而乐”、“各人自扫门前雪，莫管他人瓦上霜”、“人各有命”、“过犹不及”、“命中无者莫强求”“枪打出头鸟”……表现了中国人沉稳踏实、乐天知命、韬光养晦的处世哲学。而英美人却恰恰相反，他们强调不断创新以及勇往直前地追求自我。英国人常说的习语有；“Ifyourisknothing,thenyouriskeverything.”（如果你不冒任何风险，其实就是在冒最大的风险。）和“Itdoesnotmatterthespeedyougo.Themostimportantthingistoneverstop.”（重要的不是速度，而是永不放弃。）另外“Allisfairinloveandwar.（”爱情和战争都是不择手段的。）这样观点的习语恐怕也是令中国人的思想观念难以接受的。

三、历史背景

习语不是无本之木，无源之水，它们的诞生往往伴随着悠久的历史，属于民族文化沉淀的一种形式，不论是中国还是英国都有着源远流长的历史，这与多数习语的产生息息相关。甚至很多习语产生的原因就是源于真实的历史事件。比如在古代中国曾发生过许许多多波澜壮阔的战争，流传下来很多出自于国家间征战的习语，如负荆请罪、锦囊妙计、破釜沉舟、四面楚歌、毛遂自荐、成也萧何败萧何、围魏救赵等等，又如在英国历史中，希腊人一直以勇敢好战著称，相传当一个希腊人碰上另一个希腊人，两个人必然会发生械斗来一争高下，故英语中诞生了这一习语“GreekmeetGreek”，来比喻棋逢对手，又比如“drunkasasailor”（烂醉如泥）。以字面意思翻译这习语是很难理解的，但结合英国的历史背景它的意思就不难猜到。在英国的历史上，海员的生活往往是艰辛乏味的，因为他们常常连续几个月都漂泊在一望无垠的大海上，从事枯燥繁重的工作，直到抵达下一个港口。于是海员往往会选择上岸直接进酒馆痛饮一番，不醉不归，以此来犒劳自己数月的辛勤。因此人们常常可以看到的海员喝得酩酊大醉，久而久之，海员就成为了醉汉的代名词。

四、民族文化

由于种种不同的民族文化背景，即便是相同的事物在不同的民族中也会有不同的文化含义，这是需要我们去费心了解的。如“龙”在中国的神话与传说中是一种神异动物，它能呼风唤雨，为民众带来福泽。在刘禹锡的《陋室铭》中就有写到：“山不在高，有龙则灵。”这表明中国古人对龙的喜爱。封建时代，因为龙在人民心中的崇高地位，龙也成为了帝王的象征，也用来指至高的权力和帝王的器物，例如真龙天子、龙颜大怒等等，而西方神话中的Dragon，也翻译成“龙”，但二者并不相同。西方龙是邪恶力量的代表，dragon喜怒无常，威力巨大又极富侵略性。因此常用dragon一词来形容脾气暴躁的人、恶魔、撒旦或是悍妇、母夜叉。考虑到两国文化背景的不同，对于龙的态度褒贬不一，“亚洲四小龙”被友好而巧妙地翻译为“Fourtiger”，而非带有侵略性的“Fourdragons”。又如在在东亚国家，常常有富裕的家庭供养白象，因为在东亚白象是一种吉祥尊贵的动物，它会给人带来好运是人所共知的。而在欧美国家，Whiteelephant一词被用来形容需要用高额成本维护而实际上已无利可图的资产或损失已成定局的资产。因为他们不理解东亚家庭中为什么要饲养这种食量巨大但又不从事生产的华而不实的庞然大物，所以用“Whiteelephant”来形容昂贵而无用的东西。甚至也因为中英间这种文化的差异而导致了冠名“白象”的产品在英美国家的滞销。再比如汉民族喜欢用红眼来形容一个人的着急嫉妒，而在英语中却用red-eyed来表示夜晚飞行的红眼航班而用green-eyed来形容嫉妒。

五、结语

第5篇：成也萧何败萧何范文

【摘要】 目的 观察安神补脑液对小鼠学习记忆能力及脑内蛋白质合成的影响。方法 用Y-型水迷宫法、跳台法测定小鼠的学习记忆能力，Lowry法测定小鼠脑内蛋白质，二苯胺试剂显色法测定DNA，Oricinol试剂显色法测定RNA的含量。结果 安神补脑液对正常小鼠的记忆能力有增强作用，对乙醇致小鼠记忆再现障碍有改善作用，并能显著增加小鼠脑内蛋白质、DNA的含量。结论 安神补脑液能提高正常及记忆再现障碍小鼠的学习记忆能力，其作用机制可能与其促进脑内蛋白质合成有关。

【关键词】 安神补脑液；蛋白质；学习记忆能力；小鼠

Abstract：Objective To observe the effect of Anshenbunao Syrup on learning and memory capability in mice. Methods The learning and memory capability of mice was investigated by Y-water maze test and step-down test. The contents of protein， DNA and RNA were investigated by Lowry methods， the diphenylamine reagent method and Oricinol reagent method. Result Anshenbunao Syrup could enhance the memory capability of normal mice and improve the memory emersion disorder of mice induced by ethanol. In addition， it could increase the contents of protein and DNA in brain of mice. Conclusion Anshenbunao Syrup could improve the learning and memory capability of normal and memory emersion disorder mice， and its mechanism may be related to promoting protein synthesis in brain.

Key words：Anshenbunao Syrup；protein；learning and memory；mice

学习和记忆是脑的高级功能，是构成智能的要素，在学习和记忆的整个神经活动中，可分为获得、巩固、再现3个基本过程。人们通过设计各种各样的实验方法来分析这一复杂过程。我们通过水迷宫和跳台实验观察了安神补脑液对小鼠学习记忆能力及对正常小鼠脑组织内蛋白质、DNA、RNA合成的影响。

1 实验材料

1.1 药物

安神补脑液，吉林敖东延边药业有限公司提供，批号040806；安神健脑液阳性对照药，北京同仁堂科技发展股份有限公司制药厂生产，批号4152850。

1.2 动物

昆明种小鼠60只，18～22 g，雌雄各半，购自长春生物制品研究所，许可证号：SCXK-2002-0001。

1.3 主要仪器

Y-型水迷宫；小鼠跳台反射测定仪；ES-180电子分析天平，沈阳龙腾公司生产；752紫外可见分光光度计，上海第三分析仪器厂生产。

1.4 试剂

乙醇，北京化工厂生产，批号990745；三氯乙酸，如皋市化学试剂厂生产，批号971428；乙醚，莱阳市双化工有限公司生产，批号20030612；二苯胺，飞翔试剂厂生产，批号900103；高氯酸，天津市东方化工厂生产，批号920513；三氯化铁，北京化工厂生产，批号950522；盐酸，北京化工厂生产，批号200361；硫酸铜，沈阳市试剂二厂生产，批号930909；酒石酸钾钠，金山县兴塔化工厂生产，批号890402。

2 方法与结果

2.1 对正常小鼠学习记忆能力的影响(水迷宫法[1])

取小鼠60只，随机分为空白对照组(A组)、安神健脑液组(B组，13 mL/kg)及安神补脑液10.0、5.0、2.5 mL/kg 3个剂量组(C、D、E组)，每组12只。每天给药1次，连续给药5 d。每天给药后1 h，将小鼠分别置于水迷宫中进行训练。实验采用Y-型水迷路装置，该装置分长臂端和两分枝短臂端。左侧短臂端装有平台，作为小鼠栖身之处，平台上方有灯光照明。3个枝臂端留有一个10 cm的开口，中间部分用黑色有机玻璃盖上，作为暗道。水深10 cm，水温(30±2)℃，共训练5 d，每只动物每天训练10次。训练时将小鼠的尾部朝向迷宫的双叉端轻轻地放入水中，以其在15 s内直接到达有光源的平台为正确反应，否则视为错误。记录每只动物每天发生错误的次数，并计算5 d平均成绩。结果见表1。表1 安神补脑液对小鼠学习记忆能力的影响(略)注：与A组比较，*P

2.2 对正常小鼠脑组织中蛋白质、DNA、RNA的影响

取小鼠60只，同“2.1”分组给药。末次给药后1 h将动物处死，取脑测定蛋白质、DNA、RNA含量。蛋白质、DNA、RNA的分离、测定按文献[2]方法进行。结果见表2。表2 安神补脑液对小鼠脑内蛋白质、DNA、RNA含量的影响(略)

由表2结果所见，安神补脑液能增加小鼠脑内蛋白质、DNA的含量，但对RNA无明显影响。

2.3 对小鼠记忆再现障碍的影响(跳台法[3])

取小鼠60只，同“2.1”分组给药，末次给药后1 h开始训练，训练时将小鼠置于反应箱内适应环境3 min，然后立即接通36 v交流电，动物受到电击，其正常反应是跳回平台以躲避电击刺激。如此训练5 min，并记录每鼠受到电击的次数，以此作为学习成绩。24 h后重作测验，测验前除空白对照组动物外均灌胃40%乙醇10 mL/kg，空白对照组灌胃同体积的蒸馏水。30 min后分别将小鼠置于跳台上，接通36 v交流电，以小鼠从台上跳下视为错误，以第1次从台上跳下的时间作为潜伏期；记录3 min内发生错误的次数。结果见表3。表3 安神补脑液对小鼠记忆再现障碍的影响(略)

3 讨论

安神补脑液是由鹿茸、制何首乌、羊藿、干姜、大枣等药物制成的复方制剂，具有健脑安神、生精补髓、益气养血功效，用于神经衰弱、失眠、健忘、头晕等症。我们选用水迷宫法观察了安神补脑液对正常小鼠学习记忆能力的影响，实验结果表明，安神补脑液能增强正常小鼠的学习记忆能力，并能促进小鼠脑内蛋白质、DNA的合成，对RNA无影响。采用跳台法观察了对乙醇引起小鼠记忆再现障碍的影响，结果小鼠的错误次数明显减少，发生错误的潜伏期明显延长。说明安神补脑液对乙醇致小鼠记忆再现障碍有明显的改善作用，能促进小鼠脑内蛋白质、DNA合成。

【参考文献】

[1] 李仪奎.中药药理实验方法学[M].上海：上海科学技术出版社， 1991. 174.

第6篇：成也萧何败萧何范文

不知道影星科里・约翰逊扮演的迪克-富尔德将如何演绎2008年9月的那几天?在此之前。估计投人想到“巨人”真的会倒下。2008年9月14日，受雷曼兄弟公司申请破产保护的影响，美国道琼斯指数暴跌504点，以此为开端，全球的金融市场势如山崩。一向说话爱打官腔的格林斯潘沉不住气了，大呼：“这是百年难遇的经济危机!”

雷曼兄弟，这个158岁高龄的长命公司，曾被誉为“有19条命的猫”。“9・11”袭击摧毁了它位于世贸中心三楼的金融交易中心，但只用了短短48小时公司就恢复了业务运转。然而，仅仅7年过后，没有倒在袭击中的“雷曼兄弟”却被经济危机打得魂飞魄散，而如今的我们，也只能等待坐到电影院里去探究当时到底发生了什么。

倒卖棉花开始的巨额财富

作为一个犹太裔牛贩的儿子，雷曼兄弟公司的创立人与其他兄弟二人靠倒卖棉花摇身变成了奴隶主，并最终从一个小贸易商蜕变为美国第四大投行的所有人。

与任何一个跨越百年的大公司一样，雷曼兄弟公司也拥有曲折的发展史。在公司最辉煌的时候，对手时常怀着酸溜溜的心情戏谑其为“牛贩子的后代”。这一点也不假，雷曼兄弟公司的创始人亨利雷曼(Henry Lehman)，本身确实是一个有着犹太血统的牛贩子的儿子。

1821年，亨利出生在德国，23岁那年，他作了一个大胆的决定，从德国巴伐利亚州移民到美国阿拉巴马州的蒙哥马利，并开了一家提供干洗和小件商品寄存服务的小商店。这家名为“H Lehman”的商店便是雷曼家族在美国置下的第一家产业。

由于精明能干，亨利的杂货店生意非常不错，于是1847年他又将二弟艾曼纽尔从德国召到身边帮忙打点生意。三年后，三弟迈尔也“前来”，小商店由此正式更名为“雷曼兄弟公司”。犹太人的经商天分很快显现，公司的生意蒸蒸日上。

很显然，小买卖并不是终点，他们很快就发现了更有利可图的商品――阿拉巴马的棉花。平常很多当地的农妇在他们的杂货店买东西时，由于缺乏现金，便以棉花抵账。三兄弟开始定期存储这些抵账的棉花，化零为整，转手倒卖，很快就赚到了可观的数目。久而久之，倒卖棉花成了他们的主要收入来源。

就在三兄弟干得风生水起的时候，33岁的亨利因为患黄热病去世，留下两个兄弟继续他们的生意。获利丰厚的他们很快由移民跻身于南方的奴隶主阶层，并拥有了一定的社会影响力。1861年，美国南北战争爆发，南方与外界的棉花交易被迫中断，这严重影响了雷曼兄弟的生意。幸而他们成功绕开了经济封锁，受到了南部联邦政府的器重，迈尔更是成为后者颇为信任的交易顾问。

在战争前夕，艾曼纽尔在纽约曼哈顿区自由衡119号开设了公司的纽约分部，并亲自坐镇。但由于战争，纽约分部的业务不得不中断了三年。内战结束后，艾曼纽尔立即恢复了纽约的生意，同时弟弟迈尔也一同前来，雷曼兄弟公司的总部就此迁到了纽约。相比谨慎、稳健的二哥，迈尔更爱冒险，在扩展业务上大胆激进，华尔街当时有一句民谚：“迈尔赚钱，艾曼纽尔存钱。”公司在两兄弟的精心经营下，很快就崛起于纽约。1880年，作为第二代雷曼人的亨利的长子梅尔雷曼以及迈尔的长子西格蒙・雷曼进人这个家族企业，并为之注入了新鲜血液。

此时，雷曼兄弟公司的经营范围还是以商品交易为主，他们是纽约许多期货交易所的创始会员，其中包括棉花交易所和咖啡交易所。值得注意的是，二代成员的加入为公司寻得了新的发展机遇。1887年，“雷曼兄弟”加入了纽约股票交易所，同时开启了欧洲和日本的投资银行业务。1889年，公司首次作为承销商发行了国际蒸汽公司的股票，并将业务重心转移到了南部的棉花种植业、采矿业以及房地产投资方面的商人银行业务上。

随着雷曼家族第二代在公司中发挥的作用越来越重要，家族生意中与商品有关的业务也越来越少，并最终关闭了南方的分号。随着工业革命的发展，交通、制造和燃料等新兴工业不断涌现，也为新的证券承销商以及资产重组提供了机会，梅尔和西格蒙则很快抓住了这个潜在的发财机会。1906年，艾曼纽尔去世，雷曼兄弟公司也从一个贸易公司真正蜕变为一家证券发行公司。

“华尔街最凶狠的斗牛犬”倒下了

经过了百年发展，雷曼兄弟公司从家族企业交由职业经理人打理，一个名为迪克寓尔德的人造就了它的暮年辉煌，也最终将其引入死亡。

接手艾曼纽尔管理公司的是其子菲利浦・雷曼，这个曾和高盛集团联手的掌门人创造了雷曼兄弟公司20世纪初的辉煌业绩，而他做得最漂亮的一件事就是1925年退休后找了一个好接班人，自己的儿子罗伯特雷曼。

不过，罗伯特的谨慎和保守更像自己的爷爷艾曼纽尔，这一特点让他带领公司成功躲过了上世纪30年代的经济大萧条。但在他1969年去世之后，公司并没有再出现一名得力的接班人，至此，雷曼家族对“雷曼兄弟”120年的统治也宣告终结。

其实，早在1924年，雷曼兄弟公司就引入了第一个非家庭成员的“合伙人”约翰汉考克(John M.Hancock)，但这些非家族成员一直没有核心话语权。罗伯特死后，“雷曼兄弟”终因内部争斗引起的权力混乱，于1984年作价3.6亿美元卖给美国运通公司，1gg3年运通公司新上任的CEO又将雷曼兄弟公司甩了出去。

迫克・富尔德对雷曼兄弟公司而言，是真正的临危受命。交易员出身的他自信，高傲、凶狠、果断，做任何投资项目都会追求投资速度与准确性，被人称为“华尔街最凶狠的斗牛犬”。自从1969年进入雷曼兄弟银行之后，这个纽约大学Stern商学院的MBA就一直到公司申请破产保护那天才离开。

毫不夸张地说，富尔德是“雷曼兄弟”的大英雄。1994年，在他的推动下， “雷曼兄弟”通过IPO在纽约交易所挂牌，正式成为一家公众公司。但爱好冒险的富尔德同时又患有恐慌症，有一次雷曼兄弟公司股东的资产大幅缩水至不足2％，他一度窒息了45秒，好在最后还是果敢地把“雷曼兄弟”从死亡边缘拉了回来，重燃了股东对公司的信心，而他自己也成为公司上下的超级偶像。

在富尔德掌权的14年时间里， “雷曼兄弟”重新回到了华尔街的顶端行列，并安然度过了俄罗斯倒债风暴、长期资本公司倒闭与“911”事件。到了2007年，雷曼兄弟已经和高盛、摩根史丹利平起平坐，成为垒球第四大国际投行巨头，全年收入193亿美元。而这一数字在富尔德接手公司时才仅为30亿美元。

第7篇：成也萧何败萧何范文

摘 要 本文主要通过对ERP在单件小批量企业存货计价中所暴露出来的问题逐项分析，总结出企业在设置和运行ERP时，要对业务流程“严到位”，要对业务实质“精到位”，才能用好ERP，为企业服务。

关键词 ERP 单件小批量 存货计价

一、ERP在企业应用中的现状

ERP引进中国20多年来，渐渐为国人所熟识，之前人们一直认为ERP系统集信息技术与先进的管理思想於一身，是现代企业的运行模板。实际状况却差强人意，在业界有人把他奉为“神灵”，有人将他视为“魔鬼”，两极分化严重。究其原因主要是在大批量行业由于成本优势明显，管理效果明显。但在多品种单件小批量行业，由于工艺流程复杂，成本控制难度大，如果设定不到位，就会发现很多时候格格不入，甚至走向死胡同。本文主要就ERP在单件小批量行业存货计价方面遇见的一些常见问题进行探讨。

二、ERP在单件小批量行业存货计价方面常见问题及分析对策

ERP本来是要把企业的物流、人流、资金流、信息流统一起来进行管理，以求最大限度地利用企业现有资源，实现企业经济效益的最大化。ERP的核心目的就是实现对整个供应链的有效管理。由于财务行业本身就具有统一会计制度和规范，且国内ERP公司大多是财务软件出身，所以账务、资金管理相对较为成熟，而物流管理个性化比较强，特别是单件小批量行业工艺流程比较复杂，因此物流管理的好坏成为ERP成败的关键，可谓成也萧何败萧何。

ERP可以将大量的繁琐性计算通过既定的程序高效计算出来，工作效率大幅提高。但生产过程往往不是一成不变，就是简单的出入库在实际中也会出现各种各样的情况，很多看上去很简单的存货计价，比如先进先出、后进先出、加权平均、移动平均等，必须要结合企业自身实际去综合考虑设置，否则理论上“放之四海而皆准”的东西，往往在实际中会问题百出，对成本的准确性构成严重威胁，很多企业往往就是疏忽一个不起眼的小问题，最终导致全盘皆输。因为系统的执行力很强，一旦设定，用对了是“事半功倍”，用错了有时不是“事倍功半”这么简单。

比如，A公司在上了一套ERP系统，期末准备盘点，发现账面有2179万结存是负单价、负数量的负结存，这种状况在手工记账时代往往是不可思议的，但反而在ERP运行后爆发，令人匪夷所思。是什么原因造成这种结果的出现呢？我们需要通过计价公式的设置，并结合实际生产管理流程才能了解真正的原因。可以从以下两个方面来分析：

1）首先要从A公司自身的行业特点和管理习惯分析。A公司是单件小批量的制造业（比如造船、特种机床等），产品面向设计，个性化比较强，产品构成种类多，一种产品往往由上千种零部件构成，A公司存货发出单价最初按以下方式计算，即计价方式=（期初金额+本期库存金额）/（期初数量+本期库存数量），由于在实际生产中，生产部门为了应对紧张的交货期，会要求零部件提前出库或串用，往往对入库手续经办拖拖拉拉，这样该种物料就会出现“未入先出”的情况，库存数量即为负数或抵减后余额，分母减小，自然所谓的平均单价就成倍增加或出现了负单价，自然也就出现了负结存，对成本的准确性威胁很大。

这实际就是管理问题，必须要求生产部门严格按照既定的ERP规范流程执行，不得随意操作，任意变更。所以任何业务流程必须“严到位”，否则再强大的计算，都将是“巧妇难为无米之炊”，因为系统不能主动去调整自身轨迹，他只能按着既定轨道前进。

2）其次是要对自身业务实质有透彻的了解，避免漏项和考虑偏颇。当A公司库存出现的负库存的情况后，ERP人员修改了出库的计价方式，即当单价异常时，将计价法，变更为“后进先出”法，即出库单价以最近一次的发票报销单价计价，这样的好处是出库单价不再受负库存影响，保证了出库单价的正确性。具体调整步骤及流程示意如下：

1、会计人员首先在系统中进行材料出库核算；

2、其次判断ERP系统本期结存金额数量是否小于零；

3、判断该物料最新是否有入库，如果有，用最新入库单价去更新当期出库单价（后进先出法）；

4、如果没有，需要在物料上维护单价，然后用该单价去更新当期出库单价；

用更新过的单价乘该物料的期末结存数量得到实际金额，用实际金额减去库存金额得到差额，用该差额生成“成本调整单”。

该调整貌似解决了负库存状况，但又悄悄留下另一隐患，即费用的摊销问题。即原进口件的关税、杂费及运费等费用在按“加权平均”计价时，是平均摊销在出库单价上的，现在按“后进先出”计价，前期入库报销时分摊的关税与杂费无法分摊到最新出库单价上，只能积压在前期库存上，造成出库单价偏低，产品成本被低估。期末盘点时，A公司发现存货账面有几百万的滞留金额没有实物对应，也没有领用去向和领用计划，经查原为未摊销掉的关税及杂费等长期积压的结果。

这个问题说明一味回避负库存，结果顾此失彼，必须将新单价与前期费用勾稽起来分摊，才能得到正确的单价。这也充分暴露了ERP在设定概念及程序时，是否深入全面考虑业务实质，“不求甚解”式的设定只能搬起石头砸自己的脚。所以任何业务实质必须“精到位”。

第8篇：成也萧何败萧何范文

【关键词】信贷扩张；房地产金融危机；房地产泡沫

一、房地产金融危机回顾

在近现代的房地产金融危机中，每一次房地产泡沫破灭的最大受害者之一就是银行等金融机构。一旦房地产价格下降，大量的开发商立刻面临着资金回收的困境，企业纷纷破产，留给银行的就是债务和已经不值钱的抵押物。下面对现代世界所发生的几次典型的房地产金融泡沫进行回顾和分析（由于次贷危机研究很多这里暂不做研究案例）。

1、日本的银行信贷扩张与房地产泡沫

在日本这个国土面积狭小而又经济高度发达的国家，土地是最为可靠的财富。生产和技术能不断向前发展，商品可以源源不断的生产出来，可国土却无法扩大。因此，日本国民强烈追求拥有一块属于自己的土地，土地价格不断上升成为大多数人信念。

1985年《广场协议》签订之后日元大幅升值，为了抵消日元升值对本国出口贸易的负面效应，日本政府从1987年2月-1989年5月一直实行2.5%的超低利率。在超低利率的刺激下，日本国内泡沫空前膨胀。从1985年开始，日本六大城市土地价格每年以两位数上升，1987年住宅用地价格竟上升了30.7%，商业用地跳升了46.8%。土地价格的急剧上升造成土地担保价值上升，土地所有者能借此从金融机构借到更多的钱，并以此为本金购买别的土地，出现了信贷支持过度现象。

1980—1985年间房地产信贷额占信贷总额的比重稳定在026-0.27，但在1986-1990年间该比例逐渐上升到0.3，由于各个类别的信贷基数很大，因此该比例表明1985年以后房地产信贷支持额大幅度上升；1980-1985年间房地产信贷额年增长额占信贷总额年增长额的比重较低，但在1985年以后这一比重大幅上升，说明在20世纪80年代后半期有大量的资金投向房地产业。与所有的泡沫经济一样，日本泡沫经济的繁荣期维持了不到3年，终于在1990年底崩溃了。从1990年秋季开始，日本房价直线下落。从1990年12月到1991年12月期间，日本全国地价下跌4.6%，资产损失107.6万亿日元。和最高峰相比，房地产价格下降70%以上。1994年3月日本政府公布，在1992年日本全民总资产比1991年减少448万亿日元，股票价值减少178万亿日元。

2、泰国的银行信贷扩张与房地产泡沫

1997年之前泰国经济发展成绩斐然，国内弥漫着乐观情绪，大量资金由金融机构投向非生产领域。泰国经济的顺利发展也提高了国际上对这一地区的预期，国际投资者普遍看好泰国。1992年泰国在东南亚国家中首先实行了资本账户自由化，取消利率限额管制，放松了对资本流动的监控，导致大量外资涌入泰国金融市场，且多为流动性大的一年期以下的短期资本。在金融自由化政策的驱使下，房地产开发商可以从银行取得高额贷款，他们用这些贷款四处购地建豪华公寓、别墅。随着房地产价格的上涨，金融机构也毫无顾忌地把大量资金贷给房地产业，使本来就很热的房地产业更加升温。

据统计，泰国金融机构实际贷给房地产业的资金约占其贷款总额的50%。银行信贷支持力度的提高，促使地价和房价不断上升。到1996年底，泰国闲置住宅达85万套。住宅大量闲置，楼价急剧下跌，大量投资无法回收，房地产商无力偿还银行贷款，造成银行呆账、坏账急增。

泰国银行贷款总额在8年间增长了5.7倍，而房地产贷款额在8年间增长了6.4倍，说明房地产贷款的增长速度快于银行贷款总额增长速度；1990—1996年间房地产贷款额占银行贷款总额的比重稳定在0.32-0.4之间，该比例表明1990年以后房地产贷款额大幅度上升；1990年以后房地产贷年增长额占银行贷款年增长额的比重一直稳定在0.3左右，1990年和1992年竟高达0.7和0.42，说明在1990年以后大量的资金投向房地产业；从1990年以后房地产贷款年增长率一直保持在0.25左右，表明房地产投资逐年增加。

在信贷政策大幅向房地产业倾斜的同时，投资者和投机者可以以较低的成本获取资金，进行房地产交易，导致泰国房地产价格快速上涨。1988-1992年间地价以每年20%-30%的速度上涨，1992-1997年7月，地价的上涨速度更是高达40%，在某些地段，地价一年内竟上涨14倍，银行信贷的过度支持直接导致了房地产价格的上升，最终形成泡沫。

二、我国房地产信贷现状

我国房地产业对金融的依赖程度很高，远远超出发达国家对金融的依赖程度，积累了大量的金融风险。主要表现在以下方面：一是房地产信贷增长过快；二是房地产商自有资金比重低；三是商业银行过度竞争；四是住房贷款管理薄弱，“假按揭”贷款风险显现。

目前我国房地产金融以银行信贷为主，当然还有包括债券融资、信托融资、上市融资以及基金融资等其他一些融资方式，但在银行资金来源总额中所占的比例较小。在1998年以前，银行房地产信贷的主要对象是房地产开发企业，1998年以后才扩展到个人住房消费信贷。从我国房地产市场的运行过程及其资金链来看，银行信贷贯穿于土地储备、交易、房地产开发和销售的整个过程，是我国房地产市场各种相关主体的主要资金提供者。因此，有必要对房地产投资的资金来源进行具体分析，以明确银行信贷支持在房地产投资的资金来源中所占的具体比重，并对具体分析银行信贷政策与房地产市场泡沫的关系打下基础。

从规模上看，目前我国房地产开发投资发展迅速，已由1998年的年投资额3614亿元，发展到2012年的43232亿元，十多年间增长了10倍多。从结构上看，几年间银行对房地产开发的贷款增幅一直保持20%以上，远远高于同期金融机构贷款增速（金融机构贷款增速一般在16%左右），从1998—20129年我国房地产企业资金来源中国内贷款部分所占的比重逐年上升，特别是2009年，国内贷款共计11293亿元，比2008年增长48.5%。《2009年中国房地产金融报告》显示，全年我国房地产开发共筹资57128亿元，虽然直接反映为银行贷款的资金仅占20.9%，但实际上，如将企业自筹资金、预收款和定金中的银行贷款考虑进去，房地产开发中银行贷款占的比重在55%以上。如果加上置业者的个人按揭贷款、企业开发的流动资金贷款和施工企业垫资的银行贷款等，房地产业资金来源的80%左右是直接或间接来自商业银行贷款。

三、我国房地产信贷的危机

总体来说，目前我国的房地产信贷市场尚处于起步阶段，有关的制度和体系处于建设中，具有明显的市场建设和制度建设等初级阶段特征，这些与我国房地产市场处于初创期和金融业的间接金融主导相一致。

1、房地产开发融资渠道有限

鉴于我国金融业具有明显的间接金融主导型特征，直接金融和资本市场尚不发达，整个经济活动中直接融资比例过小。相应的，我国的房地产金融活动表现为以银行信贷为主，资金来源高度依赖银行。据测算，80%左右的房地产开发资金都直接或间接地来自商业银行信贷资金。

2、房地产信贷机构单一，系统性风险集中在银行

目前我国的房地产金融市场机构比较单一，以提供信贷资金的银行为主，缺乏许多发达国家经济体常见的、旨在分担住房抵押贷款违约风险责任的保险（担保）机构。

3、房地产金融交易集中在一级市场上

我国房地产金融市场发展还很不充分，主要以传统的银行信贷产品为主，缺乏直接融资产品，存在着明显的滞后和不均衡。我国房地产金融市场结构不完善，尽管一级市场已初具规模，但能够解决房地产金融流动性的二级市场正处于萌芽状态，发展很不成熟。

4、政策性房地产信贷缺失

住房保障是社会保障制度的重要内容，也是构建和谐社会，实现政治经济稳定的重要方面。对于贫困人群、低收入者、刚参加工作者等特定人群来说，如果缺乏政策性住房制度及相应的金融支持，就无法尽快实现政府“人人享有适当住房’’的政策目标，难以满足弱势人群的住房需求，对社会稳定和社会发展将带来不利影响。我国目前缺乏明确的面向特定人群的住房保障制度，因而也缺乏明确的政策性房地产金融制度安排，难以满足经济社会发展的需要。

四、由世界房地产金融泡沫得到的经验和启示

纵观上述国家所发生的房地产金融泡沫历程及其带来的影响，我们可以得到如下经验教训：

1、银行信贷行为在房地产泡沫的形成和破灭过程中都发挥了重要的作用。从美国次贷危机中我们就可以看到，经济不景气时，美联储大力度的降息，鼓励消费者借款，刺激购房需求；贷款机构为了扩大份额降低贷款条件，恶性竞争。当泡沫经济出现时，连续的调高利率以及抬高贷款门槛又成了金融机构的主要举措。真是“成也萧何败萧何”！因此我们应该从中吸取教训，适时的根据国际、国内的金融环境制定合理的，有效的金融信贷政策。

2、金融管理体制滞后、监管不力是泡沫经济得以成长的条件。随着金融自由化的推进，需要适应形势的变化及时建立新的监管制度，在金融营业状况的透明度、金融内部监管、贷款的审查制度等方面都要引起重视。如果政府当局在贷款方面对房地产、建筑业和金融机构实行严格的限制、监管和管理，抑制房价地价上涨并不是很困难的。房地产泡沫的破灭会给一个国家或地区的经济、金融体系带来灾难性后果，因此建立完善的房地产金融体系、规范银行的房地产贷款业务以及加强央行和其它金融监管机构的宏观调控，对于防范和化解房地产泡沫风险有着重要的意义。

参考文献：

[1]易宪容.中国房地产市场过热与风险预警[J].财贸经济，2005

[2]黄正新.关于泡沫经济及其测度的几个理论问题[J].金融研究，2002

第9篇：成也萧何败萧何范文

Acknowledgments

This thesis concludes my postgraduate study in Henan Normal University. I would like to express my sincere appreciation to the professors in the College of Foreign Language, whose preciseness and strictness set a good example for me in the future academic career. I felt gratitude especially goes to my supervisor , Guo Yingzhen ,whose illuminating instruction and endless assistance have greatly conduced to the accomplishment of this thesis.

I’m also very grateful to the teachers who have taught me in various ways during the course of my study for the bachelor’s degree.Especially I would like to thank Professor Guo Yingzhen and other professors in the Faulty of Foreign institution who inspired me a lot.

    Last but not least, I contribute this article to my dear family for their help during my college life.

摘要

    翻译是一个复杂的过程,对于文化翻译尤其如此。一般来说,翻译涉及语言以及文化。译者应该知道外国文化以及文化自己的人民。此外,译者应连续比较两种文化 之间的等价获得意义。翻译的主要任务是翻译源语言到目标语言。如何消除不同文化之间的语言障碍,如何传达源语言的意义的重点到底是不同国家的人。本文说明 了不同文化的影响已经在翻译。文能从不同的方面分析:如思维的差异,心理学的文化之间的差异,不同的宗教、环境和生活环境不同的人,等等。

    翻译是一个复杂的过程,它是关于文化翻译尤其如此。一般来说,翻译涉及语言以及文化。译者应该知道外国文化以及文化自己的人民。此外,译者应连续比较两种 文化之间的等价获得意义。翻译的主要任务是翻译源语言到目标语言。如何消除不同文化之间的语言障碍,如何传达源语言的意义。本文说明了不同文化的影响已经 在翻译。文能从不同的方面分析:如思维的差异,心理学的文化之间的差异,不同的宗教、环境和生活环境不同的人,等 等。                            关键字：翻译；文化意识；文化和思维；文化差别；习语

Abstract

 Translation is a complex process, especially when we translate the cultural text. Generally speaking ,translation involves language as well as culture. A translator should know foreign culture as well as the culture of his own people. Moreover ,a translator should make continuous comparisons between the two cultures for getting the equivalence meaning . The major task of translation is to translate the source language to the target language How to get rid of the language barrier between different culture, how to convey the meaning of the source language exactly is the focus of the people in different countries. This thesis illustrate the influences of different cultures have upon translation. Wen can analysis it from different aspects: such as the difference of thinking, the psychology of culture, the difference between different religion, the environment and living surroundings of different people, and so on.

Key Words: translation; the consciousness of culture; culture and thinking; cultural difference; idioms

 

Table of Contents

Acknowledgments I

摘要 II

Abstract III

Table of Contents IV

Introduction 1

PART ONE THE CONCEPT OF TRANSLATION AND CULTURE 2

1.1 The concept of translation 3

1.2 The concept of culture 5

PART TWO THE FACTORS WHICH INFLUENCE CULTURE 7

2.1 Religion 7

2.2 The psychology of culture 8

2.3 The way of thinking 9

2.4 different ways of life 10

2.5 Geographical environment 14

2.6 Geographical environment 15

PART THREE BETWEEN CULTURE AND TRANSLATION 16

CONSLUSIONS 18

Bibliography 19#p#副标题#e#Introduction

This article contains the concept of translation and the concept of culture. The aim of translation is to making communication. Human’s social development and process need translation and human’s social development and progress should make communication between different nations, and during the process of communication, translation is indispensable. Translation, as an cultural phenomenon, thinking activity, related to the era and social background all in all. Translation is to render the meaning of a text into another language in the way the author intended the text. Translation is an art that involves the re-creation of a work in another language for readers with a different background. Culture is a very broad concept, to give it a rigorous and precise definition is a very difficult thing. Many philosophers, sociologists, anthropologists, historians and linguists have been trying to define the concept of culture from the perspective of the respective discipline. However, so far it still has not have a recognized and satisfactory definition. According to statistics, about "culture" at least, it has more than two hundred kinds of different definition. Broadly speaking, culture is a social phenomenon, which is the creation of the products for a long time. But it is also a kind of historical phenomenon and is the social history remains. Rather, culture refers to a state or national history, geography, local conditions and customs, traditions, lifestyles, literature and art, behavior standards, way of thinking, values, etc. When we translate something, the background of the culture and the background of history should be considered. The relation between culture and translation is very close in a great extent. In this context, we analysis this problem from different aspects: the way of thinking, the psychology of thinking, and the customs and habits in different nations. If the background of culture and history is ignored, the truly meaning of the context will be lost.

  PART ONE THE CONCEPT OF TRANSLATION AND CULTURE

One linguist in China has said: “what is the most difficult thing during the process of translation , it is the differences between two cultures.” Nida has mentioned this too: “translation is the communication between two different cultures.” And we can not ignore the importance of the background of culture and the background of history if we want to translate a piece of text which contains the information about culture or some thing else. When translating some thing, mastering the knowledge of culture and history is indispensable. There are too much factors which can influence the culture of the source language.

 Zhu Guangqian, one writer in modern times, thinks the associate meaning is the most difficult thing when we translate one language into another language. Because in the dictionary you can not find the truly meaning under a certain context.

But for literary study, it is one important factor you can not ignore. This requires us to know the custom and habit of the country we want to translate the language of it. Or we will find we do not know how to translate when we are given a piece of text. We can take a poem as an example. For example the poem:

        《静夜思》 “窗前明月光，疑是地上霜。举头望明月。低头思故乡。”

Using English, we can not convey the essence of this poem without the background of old Chinese and the thought when the author write this poem. And there are so many versions of it. For instance:

(1) In the still of the night : I descry bright moonlight in front of my bed. I suspect it to be hoary frost on the floor. I watch the bright moon, as I tile back my head. Yearn, while stooping, for my home land more.

    (2) A tranquil night: before my bed I see a silver light, I think the ground is covered with hoar frost. Raising my head, I find the full moon bright; and bowing down, in thought of home I’m lost. And there are lots of other versions translated by other translators. No matter which version , the emotion of the author must be considered, or they will ruin the essence of the poem. Tyler, one anthropologist in England, whose book primitive culture raises the concept of culture and describes it as “culture is a kind of complex abilities and habits, which includes knowledge, faith, art, moral, law and custom”. Thus we can know the wide coverage of culture, it is a complex system. Language, as a component of culture, reflect the phenomenon of a resourceful culture.

Translation is so difficult as language reflect the culture, which conveys to much cultural content and limited by culture. Once language entered the human’s life as a tool of communication, the problem of cultural connotation and the ability of express something will arise. This not only requires the translator master the knowledge of bilingual ability but multilingual ability, especially they must know the consciousness of two different culture, religious culture and the geographic features, the historical customs and traditions, the process of forming culture, etc. For these factors, the language cultures of different nations reflect their own national features and the background of the nation.

1.1 The concept of translation

There are many different definitions of translation, in The Oxford English Dictionary it means “to turn from one language into another ”. Or recreating according the original text. Webster’s Third New International Dictionary of the English Language gives us the definition of translation is “to turn into one’s own or another language”. While the definition in Columbia Encyclopedia is that translation is the art of recomposing a work in another language without losing its original flavor. “Translation is the replacement of textual material in one language by equivalent textual in another language.(J.C.Catford, 1994)”. “Translation consists in reproducing in the receptor language the closest natural equivalent of the source language message, first in terms of meaning and secondly in terms of style. (Eugene Nida, 1969)”. Translation is an old and young work, which come into exist since the old times and it becomes so hot in modern times.#p#副标题#e#Translation is the need of human’s development and progress. The concept of translation can be defined from two aspects: broad sense and narrow sense. Generalized translation refers to the language and the language, language variation and language variants, such as language and nonverbal code conversion which convey the basic information. Extension of the concept is quite broad, including his translation between different languages, translation between language variation, language and other symbols of the communication conversion, etc. The contents of translation rules only emphasizes the "basic information", does not emphasize "completely loyal". Some translation theorists put forward the understanding and translation theory, so the language and thinking are also included in the general translation.

Narrow sense translation is a linguistic activity, which is a kind of language to express the content of the faithfully expressed in another language. This definition emphasizes "translation is a language activity". The nature of translation determines the narrow sense ,which indicates that it is a human’s communicative approach in language communication, which emphasis on "one language to another language",which ruled out unification between different variants of translation between languages, which emphasis on "faithfully", avoiding the confusion of the translation and interpretation or rewrite. For example:"Sent someone to Coventry" refers to “reject someone”. The Coventry is a small town in UK, where the people hate soldiers very much, so when the soldier 

was sent after Coventry, there will be people from the group. Look at this sentence “1 will be with you from the egg to apples”, if translated into "I will eat eggs and apples with you”.It sounds obviously puzzling. Be translation should "I will always be with you"? This is because "in the west, people always eat eggs, bread and drink milk for breakfast, and finally a dish always ended up with desserts including apple". Then, from the egg to the apple, from dawn to dusk, from the beginning until after the most. Again, such as, "fishery occupies an important position in the British Isles, so that the British fish (fish) is commonly used to represent all kinds of people,  poor fish (poor), a strange fish (eccentric)". If the translation were translated into the big fish, small fish and poor fish, can every person can really understand the meaning of it, sometimes may even make a joke.

Translation is not simply a matter of seeking other words with similar meaning but of finding appropriate ways of saying things in another language. Different languages, may use different linguistic forms. Translation is also the social and psychological activities. One should be familiar with one’s own culture and be aware of the source language culture before the attempting to build any bridge with an alien culture that requires that its message be conveyed in anything but a alien way. That culture expresses its idiosyncrasies in a way that is “culture-bound”cultural words, proverbs and of course idiomatic expressions, whose origin and use are intrinsically and uniquely bound to the culture concerned. So we are called upon to do a cross - cultural translation whose success will depend on our understanding of the culture we are working with.

1.2 The concept of culture

    In dictionary the definition of it is the quality in a person or society that arises from a concern for what is regarded as excellent in arts, letters, manners, scholarly pursuits, etc. Or a particular form or stage of civilization, as that of a certain nation or period. Or the development or improvement of the mind by education or training. Or the behaviors, beliefs or characteristics of a particular social, ethnic, or age group.

    Culture is a very broad concept, to give it a rigorous and precise definition is a very difficult thing. Many philosophers, sociologists, anthropologists, historians and linguists have been trying to define the concept of culture from the perspective of the respective discipline.

However, so far it still did not have a recognized and satisfactory definition. According to statistics, about "culture" at least, it has more than two hundred kinds of different definitions. Broadly speaking, culture is a social phenomenon, is the creation of the products for a long time. But it is also a kind of historical phenomenon, is the social history remains. Rather, culture refers to a state or national history, geography, local conditions and customs, traditions, lifestyles, literature and art, behavior standards, way of thinking, values, etc.

About the relationship between translation and culture, Bassnett think the relation between culture and translation is the relation between the body and heart., culture is the body, language is the heart. As surgeons do surgery can't ignore the body surrounding tissue, the translator can not ignore the factors of culture when they translate some material. Hatmi and Mason believe that translation is a dynamic communicative process, the translator should not only understand two languages themselves,they should have two more cultural horizons, the translator should be acted as the role of the coordinator (mediator) between the original author and the reader .

Anyhow, the translators emphasize the cultural factors of translation scholars stressed. The translator should be familiar with two cultures, introduce the primitive cultural factors in the translation activity. Whether translators' understanding of the original is correctly or not, largely depends on  his understanding of the culture, the success of translation, is mainly related to culture .

PART TWO THE FACTORS WHICH INFLUENCE CULTURE

2.1 Religion

Everyone knows, Bible plays the role of the source in western’s life. Some statistic shows most Americans still have faith in the church. The British law protects religious freedom. Everyone has the freedom to believe any church, or not to believe any religion at all. There is no interference from the state or the community.

Most of the world’s religions have followers in Britain, but the majority of the British people believe Christianity. The first Christian church was established at Canterbury in 597. While the Chinese are under the influence of Confucian School in great extent. Though the Buddhism, which spreads very well in China, is till a polytheism. This is different from westerners’ religious faith.

In China, people have faith in the Buddhism and Taoism, so there phrase arises, such as “YuDi” “FoZu” and so on. While the westerners have faith in Christian, so there arises the word “God”. In Chinese, “谋事在人，成事在天”, In English there are two different versions, (1) “man propose, heaven disposes” or “man dropose , god disposes”. Their difference lies in the different translations of the word “天”。“天”has the strong color of Buddhism and Taoism. While the word of “God” has the oblivious color of Christian. The latter translation version is easy to understand and accept for the westerners, but can not convey the essence of connotation of it in China. The religion has great influence on English, it expresses in such phrases as “It is in God’s hand”(听天由命), etc.

When translation, it is very necessary for us to master the basic knowledge of religion. We can take the example of  “临时抱佛脚”. If we translated it into “to embrace Buddha’s  feet in one’s hour of need”. It is very eccentric for the westerner. Why we need to embrace the Buddha’s feet sometimes? What is the use of this strange act? If we can deal it a little, it is another meaning for the westerner. We can translate it into “to embrace Buddha’s feet in one’s hour of need ----seek help at the last moment”. So the westerners always say “God” “Holy” “Goddess” etc. While we Chinese choose to take the Heaven as our faith. This truly gives us another example of the different religious belief.#p#副标题#e#    Religious culture is an important part of human culture, which is made up of ethnic culture which is formed by the religious beliefs, awareness, etc. Fang Wenhua thinks different religion penetration and melt in their own language to express, only a deep understanding of many of the differences between Chinese and western culture, unique cultural connotation of understanding language, to avoid wrong translation, mistranslation, making the translation really play the role of cultural exchange. Chinese culture is extensive and profound, has a long history, in China's traditional culture, owing to the popularity of Taoism and Buddhism, there are many "the jade emperor, the view sound, bodhisattva." terms. Westerners believed in Christ thought that god created everything, many religious "god, the bible, the church, nuns," and other words.

2.2 The psychology of culture

As different nations use different language, and their history and culture are different too. So during the process of development in every nation, they formed their own national features owning to the unique historical background and cultural background. It is very important for the forming of a nation’s psychology state. The difference of history and culture mainly reflect on the aspect of some history stories , many taboos and preferences, and so on. We can take the number of “9” for an example, the number has special meaning in the culture of China, no matter in old times or in modern times, for it stands of the high position-- “jiujiu gui yi--the meaning of ruling the world”. While most Chinese do not like the number of “4”, for the pronunciation of it is similar with the pronunciation of “死--which means death”, especially in the number Of telephone, most people do not like the number “4” ended as the ending. As for another number “8”, which have the similar pronunciation of “发--which means fortune”.

While in the eyes of the westerners’, “4” “8” “9” is only the common signs, which do not has special meaning. As we all known, “13” is a bad number for the westerners, which means bad luck. So the number are absent in the daily life. Especially, the number of seat, the number of the floor, and so on. But in China, this number do not have this kind of meaning. For the cultural connotation of these nonlingual words represent, the translators can understand and translate them well after knowing the historical culture of every nation.

When talking about Chinese culture, people always come to the word “龙”. Because in old times, the emperor always describe　themselves as “龙”，which is a symbol of “God”, which can consolidate their power, nation and land. But for the westerner, “龙” is another symbol, “a large fierce fabulous animal with wings and a long tail , a crested head and big claws, that can break the outfire ”. So it is very strange for the westerner to see the meaning the dragon. And they will not wish their children to be the Dragon. So to avoid misunderstanding the word of dragon, we can translate the phrase “望子成龙” into “long to see one’s child succeed in life ”.

2.3 The way of thinking

Different district, different physiology, different psychology and the difference of culture will form different ways of thinking, especially the difference of culture decides the way of thinking in great extent. When translating, the translator must know the the barrier of the different culture and overcome it , then grasp the two different thinking moods. The Chinese will take a whole thing as a organic part. While the westerner are good at logical thinking, they will take the whole thing into different part. The difference between Chinese doctor and western doctor can illustrate this point very well. Chinese doctor emphasize the measures according the whole symptom. While the western doctor emphasize headache is an illness, foot ache is another disease, they will separate the whole thing into different part.#p#副标题#e#2.4 different ways of life

Different ways of life influence on translation: from the history tradition and the real life, China has a long history of farming life, which formed the “farming”in Chinese is traditional, and is associated with the large number of idioms. If we meet the Chinese,they will ask "eat?" And according to the tradition of western English habits. They often talk about the weather.So we can only translate it into “how do you do” or “hello”.

    Three different influence of custom on translation in social life and cultural exchange, different countries will be formed in the process of its peculiar customs. The differences of English custom is various, such as in the attitude to the dog, the dog in Chinese is commonly used to describe the bad things, such as "evil, a coward, bailiffs, brutal and cold blooded" etc.The  British people usually use “dog” to express good meanings. however, they often be used to describe people, such as "lucky dog" (lucky), "top dog" (VIPs), "love me, love my dog" (love me, love my dog). Again, such as, "dead and marriage", if we translate them into "weddings, funerals," is inappropriate. Chinese symbol red festival, when they get married in red color, and the funeral to wear white, so the Chinese idiomatic "red" said "marriage", "white" means "death". Westerners, however, think the white represents purity, loyalty, bride wears white,when there is a funeral they should wear black. So "funerals" is not accurate for people in British or American. And there is another example, when talked about dragon. British people often takes it as an bad word. They often refer it as “evil” or something related. But for our Chinese, we thinks that dragon is our ancestors. So they are totally different between our Chinese and the English.

Historical allusions in different countries.They have different influence on translation between English and Chinese.Two languages have been formed by historical allusion, language acquisition. These idioms simple structure, profound, often come from a single literal meaning to understand and translation. Such as "meet one's Waterloo” means totally failure for somebody in western countries.But in Chinese we cannot understand this phrase without the background  it concerned.And there is another example.”一个臭皮匠，顶个诸葛亮”, they can translate it into “three cobblers equal to Zhu Geliang -----the master mind”. When we translate it, if we don’t consider the background in China, the westerners even don’t know what is Zhu Geliang. Let alone the truly meaning of the sentence. In western countries , they don’t know the truly meaning of the sentence for the deficiency of cultural background. However, in China, even a little child can understand it with his mind abstracted.

Chinese and English, two languages are produced in different cultural background. This will lead to two languages existed in the expression of difference it the views of people. To deal with the culture differences during the process of translation, we should focus  my mind on the two cultures, comprehension ability. We should also improve our cultural accomplishment. To overcome the differences between Chinese and western culture in the translating process into obstacles, make the translation vivid as possible.

Understanding the meaning of the original text while translating is not simply a matter of understanding. The language is a component of the culture, which is affected and limited by culture. In the course of translating, whether the translator has the right understanding or not, depends on his knowledge of the relevant culture to a great extent. For a translator, without the comparison of two culture, whether he can understanding the spoken and written language well is unimaginable. That is why we say, “learning a language is kind of learning the culture and habit of the country where the language is spoken”. So long as we study the culture behind the language during the process of studying a language, a large amount of culture information can be transmitted equivalently. These are comparatively simpler in translation.

Besides similarities, there are also many differences between two cultures, which from the most difficult part in translation. We must keep in mind that translation is a cross - cultural activities. When we face an original text, it may be well written, attractive, tempting and aesthetic. But if one does not know the difference between two cultures, it would be rather difficult for him to achieve the same effect in the translated work.

National culture and long history and develops with the time. Although they are very short sometimes ,their significance is far-reaching. However the thinking modes of different notions are very different sometimes . We need to make some conversion while translating the idioms.#p#副标题#e#       路遥知马力，日久见人心。 A long road tests a horse’s strength and a long task proves a man’s heart

   飞流直下三千尺，疑是银河落九天。Down it cascades a sheer thousand feet, as if the Silver River were falling from Heaven!

   树倒猢狲散。 Once the tree falls, the monkeys on it will flee helter-skelter.

   穷棒子闹翻身，是八仙过海，各显其能？ The way we poor folks try to emancipate ourselves is just like the way the Eight Fairies crossed the sea each displaying his own talent......Note: The Eight Fairies are the eight immortals of Taoism in Chinese folklore.

   成也萧何败萧何  To meet one’s Waterloo

   逼上梁山  Watergate Scandal

   杀手锏  Lame duck

   一个和尚挑水吃，两个和尚抬水吃，三个和尚没水吃。  One boy is a boy, two boys half a boy, three boys no boy.

   杀鸡取卵  Kill the goose to get the eggs.

   鱼米之乡  Milk and honey

   青出于蓝而胜于蓝  The master is surpassed by the apprentice.

   贪字变贫字  Grab all, lose all.

   人不可貌相  You can not judge a horse by its saddle.

As for the ways of cohesion, English will choose hypotaxis, namely in the syntactic form using the connection words connect sentences or causes; While Chinese intentions Darataxis, which depends on the sense of cohesion rather than relying on connectors. English grammar is quite closely, pay attention to hypotaxis, precise shape. Each sentence, paragraph or paragraphs usually consists of some function words and some specific phrases, clauses. These features can represent different function or a word or phrase ideas, such as cause and effect, comparison, concessions, conditions, twist, etc. Each clause in complex sentences, distinct, clause must be guided by the subordinator. In the compound, coordinate clauses are usually connected by some punctuation marks. As we all know, Chinese is heavy parataxis, regardless of primary and secondary relationship between a lot of sentences or clauses, only through meaning for cohesion. There are some sentences which we can compare them with each other.

    It is so cool that we decide to go out for a walk. 天气凉爽，我们决定出去散步。

    Where there is a will, there is a way. 有志者事竟成。

The difference between the overall thinking and individual thinking. Chinese culture emphasizes the overall thinking pattern no matter in old times or modern times .Harmony and unity is good embodiment of thought.

So, In Chinese as the main body of the behavior subject, often omitted, is often said that without the main clause. But western culture is different, which emphasizes the opposition of subject and object. In the embodiment of the language is what is called a subject-predicate two points. In addition to the imperative sentence, every English sentence should have a subject, or the sentence is incomplete. In the english-Chinese translation, therefore,  for many Chinese sentences we need to  according to the specific context for them to add the subject. There are an example of it: “眼看天就要下雨，又没有带雨伞，都很关着急，真不知该去哪里。  It is raining; we do not have no umbrella with us. We are all worried about it, because we do not know where to go at the moment ”.

We can see that the original words of description is not a word which can be made as the subject. But here, according to the context and context of the specific environment, when we translated into English, adding “ it “ and “ we “ as different clauses of the subject, so it make the state of the person’s mind be in harmony with the environment at the time, and totally reached the realm of "harmony between man and nature". After added the subject, which is in conformity with the English sentence --it must have a subject requirements. Also, it is in line with the European and American culture known as the separation of the subjective and the objective mode of thinking. The whole structure of the target language is complete and distinct.

2.5 Geographical environment

As we all known, England is an island country, more than one thousand kilometers from south to north and 500 kilometers from east to west. Its coastline runs about ten thousand kilometers, making it one of the countries with a long coastline in the world. In Britain no place is over kilometers away from the sea. British people are sensitive to privacy and they do not like to talk of personal affairs such as money, wage, age, or wealth, but they are fond of discussing the weather. Sometimes they even argue heatedly over what the weather is going to be like. Perhaps it is nothing more than a habit.

The weather in England is changeable, even the weather is raining at most times. Britain has a maritime climate and changeable weather. So the people in England have special feelings about the weather and then they want to talk the weather when they meet each other. There are some examples: “a lovely day. Is not it ?” “What is the weather like today?” and so on. This is the common phrase they use when they meet. And England is a typical maritime nation. So there are a lot of idioms and phrase about the ocean. While the land of China is interior. The resource of culture have relation with the farmland and the Chinese have a special feeling with the land. For example: we can express spend money very quickly and without limited. In English, we can say “spend money like water”. And in Chinese, we can say “挥金如土”.

2.6 Geographical environment

Geographical environment has great influence on climate. At the same time, geographical environment have great influence on the the language or clause used by the local people. For example: in Chinese culture, "dong feng" is "spring wind", summer often and intense heat relates in together, hot "scorching sun" is often used to describe the summer. And British in the western hemisphere, north temperate zone, oceanic climate, report message but is west wind in spring, a famous poet Shelley's "ode to west wind" is the song of spring. The British summer is a pleasant season, commonly used "lovely, gentle, beautiful" to describe.#p#副标题#e#PART THREE THE RELATION BETWEEN CULTURE AND TRANSLATION

     Different nationalities in greeting, appellation, thanks, compliments, apologies, farewell, phone calls etc are different. Customs is with corresponding national characteristics. As Chinese people meet each other , they often say "hello" to each other or "where are you going?" , "what do you do?" or "have a meal?" and so on. In Chinese culture, these words do not have any meaning. these words is just a courtesy meet, a way of greeting. For westerners, however, it is sensitive to this kind of problem. Because in their view, it is a purely private matter, which can't be casually asked. Meet greeting, like that in the western world should do according to the specific circumstances corresponding culture conversion, convert in English idioms, such as "Hi!" , "Good morning" or "How are you?.

  In terms of title, and allegations of a concepts in different languages have different application scopes. This is also decided by beauty, such as different cultural background. Because Chinese pay attention to the concept of family and the system of family is very big, so the system becomes more developed to distinguish different relations between family members. Like “sister”, “brother” and “sister” and “brother”, they are distinguished clearly between the lines. In western countries because of focus on so-called nuclear family, so family members is not too much and appellation vocabulary is not rich. Sister and brother in English can be respectively used to say sister and brother and sister and brother. So many Chinese feel they don't understand about this appellation very much. In many cases, the translation of this kind of text must be quoted so as not to cause misunderstanding. Also Cousins is also not the same in both English and Chinese kinship terms, all require that we should be careful in Chinese and foreign communication, so that communication can be re-scheduled accordingly.

To sum up, a kind of language is the product of this kind of specific culture. In cross-cultural communication, the "cultural conflict" (culture shock) phenomenon is inevitable. However, if you want to overcome these conflicts , it may be very difficult in a short time. Because taking a language from the surface meaning to all of the ingredients in the symbolic meaning by translation all accurate expression is almost impossible. Translation of translatability is restricted by many factors, like differences in people's thinking, the different culture and regional culture differences and so on. In the process of translation, therefore, how to deal with the cultural factors becomes the translator is very important task. As a responsible for the translator, the translator should be able to accurately grasp the cultural meanings of the original, if necessary, to the original because of the cultural background in translation properly, for easy to make readers misunderstanding in the alien culture concept to make the necessary clarification, which can help the readers across the cultural divide, to achieve the best understanding. 

CONSLUSIONS

All in all, any translation can not be separated from culture. Culture is a complex collection of experiences, which includes history, social structure, religion,traditional customs and everyday usage. This is difficult to comprehend completely. Especially in relation to a target language, one important question is whether the translation will have any readership at all, as the specific reality being portrayed is not quite familiar to the reader. Whether the translator can express the original meaning or not depends on his understanding of the relevant culture to a great extent. For a translator, it is impossible for him to do so if he does not possess the knowledge of the two cultures. Cultural transfer requires a multi - pronged approach. It is concerned with the author’s relationship to his subject matter and with the author’s relationship to his reader. These should be reflected in a good translation. The translator has to transmit this special cultural quality from one language to another. So we should pay much attention to the relationship between culture and translation when we are doing translation.

 

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