成也蕭何敗蕭何精選(九篇)

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第1篇：成也蕭何敗蕭何范文

金融危機造成基金公司的危機，也讓基金經(jīng)理們面臨著前所未有的壓力和挑戰(zhàn)，原本人才流通就快的基金行業(yè)更是出現(xiàn)了大量的裁員和跳槽的現(xiàn)象。

2009年，中國基金業(yè)進入了第十個年頭。隨著多重因素影響下股票市場風險的集中釋放，2008年我國基金行業(yè)規(guī)模十年來首度出現(xiàn)了負增長，行業(yè)總規(guī)模從年初的3.3萬億元縮至約1.8萬億元?；鸸镜奈C，也讓基金經(jīng)理們面臨著前所未有的壓力和挑戰(zhàn)，原本人才流通就快的基金行業(yè)更是出現(xiàn)了人才流失現(xiàn)象。

人員更換頻繁

2008年度業(yè)績排名百名以外的基金經(jīng)理離職或增聘公告不勝枚舉?；鸾?jīng)理不再是“鐵飯碗”，管理的基金業(yè)績表現(xiàn)不佳，被公司勸退，超炒魷魚！基金經(jīng)理管理的基金業(yè)績表現(xiàn)不佳，被公司炒掉。 僅僅一年甚至更短時間的操盤業(yè)績表現(xiàn)不佳就被基金管理公司炒掉。這其中也不難看出：一，大部分基金管理公司現(xiàn)在是追求短期的業(yè)績和排名，短期的最大利益化。這是一種極其浮噪的表現(xiàn)。這些所謂宣傳價值中長期投資的基金管理者，在宣傳上是價值中長期投資，在具體操作上是說的一套，做的是另一套。二，迫于短其業(yè)績的壓力，有能力水平的基金經(jīng)理也被逼走誰最短時間內盈利最大化的道路。迫使其最大限度增加投機暴利的操作。從本質上這是真正在忽悠基民和準備成為基民的投資者。各基金經(jīng)理都有其對外宣傳的投資思路和理念。實質上這和市場中莊家做股票，拉高了股價就不斷出利好講故事同樣。有時故事情節(jié)非常動人，實質上后面的動作是出人意料的驚人。

人員的頻繁更換，基金管理公司這樣的做法表面上是為基民著想。到底是為基民的利益還是為基金管理公司其最大利益而想，有時候難以說清楚。

基金經(jīng)理轉行人數(shù)增多

很多基金經(jīng)理由于不看好2009年行業(yè)的發(fā)展，以及受08年基金公司和券商對員工降薪的影響，因此已經(jīng)轉行或正在預備轉行的人明顯增多。根據(jù)酷評網(wǎng)調查顯示，在證券、銀行、保險這三個金融行業(yè)中，證券領域的銷售轉行最多，占該行業(yè)銷售從業(yè)人員的26%。行情的低潮讓很多基金經(jīng)理無法完成既定任務，在殘酷的危機面前，他們對后市也產(chǎn)生了恐慌情緒，紛紛開始為自己的將來做打算。轉行成為不少人的首選。

基金經(jīng)年輕化

現(xiàn)時，三百家基金都在“混”業(yè)績比較優(yōu)良個股這趟水。而A股市場兩市業(yè)績相對比較好的股票也就那么兩三百家。 在市場的這種環(huán)境下，注定絕大部分基金其投資出現(xiàn)類同，所以其命運也類同。在這種情況之下，大部分基金經(jīng)理有沒有真正的水平基本都同樣。換言之，通常要研究生甚至博士才能擔任的基金經(jīng)理，現(xiàn)階段湊合著找一個具有兩三年股票投資經(jīng)歷，二十來歲的小伙子就了事。

筆者查詢了一下某基金公司基金經(jīng)理相關資料：大成創(chuàng)新成長混合型證券投資基金的新任基金經(jīng)理倪某某出生于1980年，僅有3年的證券從業(yè)經(jīng)驗；而南方積極配置基金新上任的基金經(jīng)理張某某出生于1979年；同樣不足30歲的年輕少帥還有銀豐證券投資基金的基金經(jīng)理尚某某。

正常情況下，入市苦學三年也只是對股市有個大概的認識，又何堪基金經(jīng)理這樣的重任呢？

人員變動對操作的影響

一些基金研究人士認為，優(yōu)秀的基金經(jīng)理對行情判斷好，從決策到行動都非常果斷，往往能夠為投資者帶來超過市場平均水平的收益。但去年以來公募基金經(jīng)理和管理層人員劇烈變動，轉行或轉為私募，都在一定程度上影響了基金業(yè)績表現(xiàn)。

基金業(yè)人才頻繁流動，影射出業(yè)界的浮躁?；鸾?jīng)理大量流失，投資風格千差萬別；“新手上路”越來越多，缺乏投資經(jīng)驗，這些都對投資者造成傷害。

現(xiàn)時由于絕大部分基金投資品種和持股基本“類同”，倉位也一直基本“類同”。所以整體上在下跌市場中誰多虧點誰少虧點本質上是運氣上的問題。投資品種類同，持股類同，倉位也一直類同這哲射出，在整個基金行業(yè)群體中，大部分基金其實現(xiàn)在都是靠看天吃飯。其管理水平遠遠與其正面宣傳的投資方法理念差別萬千。 以筆者之見在如此環(huán)境下基金經(jīng)理要下真正脫穎而出獨領風，除了在選股的挑選上跳出往同行扎堆的大藍籌股里鉆的思維外最重要的還是在把握指數(shù)高低位與持股倉位的操作配置之上。筆者不甚過多研究基金持股品種，但時刻留意群基金們的持股倉位。就拿08年年初和年底基金的持倉分析。08年年初上證指數(shù)在5000點之時大部分基金持倉超過80%，08年年底上證指數(shù)跌2500點這些基金持倉同樣還是80%左右。指數(shù)從5000點到2500點跌幅過半，但其倉位則重倉基本沒有變化，避險也就無從談起！

敢于輕倉也需要勇氣！現(xiàn)在基金群體存在一種共通的危險思維：“大家都不輕倉一旦自己輕倉而且看錯，那么倒霉的就是自己一人。大家都重倉，小跌大跌共同跌；小虧大虧共同虧。法不罰眾對自己個人影響不大，錢不是自己的虧了最多少拿獎金。為保自安看著跟著隊伍保日子?！睂嶋H如此思維如此行為這并是中庸之道取中間，對基民而言這是嚴重的瀆職行為！

第2篇：成也蕭何敗蕭何范文

輿論可以成就一個人，也可以讓一個人在輿論中寂寞死去。

某女高校，學生中有一條不成文的規(guī)定：如果男教師在某個女同學身邊停留時間較長，同學便一致認為是男教師看上女學生了。這可能聽起來很荒謬，可確實有男教師因為這種事情而辭職。像我們班里，我的歷史老師就是一位男教師，而且年輕很帥，唯一缺點就是不怎么愛講話，聲音很低。可幾個膽大的女同學仍在課堂上起哄，這位男教師也常常臉紅，卻不好意思出言制止。造就了同學們的謠傳。這兩件事情，看似是小事，可我認為，這就是輿論。未來，我們的老師可能會因為那幾個女同學而對我們的班級產(chǎn)生一種排斥心理，而女同學也會因為男教師所謂的“好欺負”越來越對這種課程“上癮”，從而造成不好的后果。

輿論的力量很強大，有一句話說得好：“群眾的力量是偉大的。”對，當然沒錯，我們就是群眾，我們會做成很多大事?？墒?，我們的力量有時候也會被用到不正當?shù)牡胤?，切忌莫當”段子手“。生活中可以和相熟的人講一些可樂的段子，可對于陌生人，我覺得這種方式可以省省，否則會給別人帶來困擾的。

輿論交鋒=成也蕭何敗蕭何。

第3篇：成也蕭何敗蕭何范文

蒂亞戈得到了父親的兩次獻禮，梅西梅開二度，幫助巴薩客場4比2拿下馬洛卡。2012年，梅西打進76球，其中代表阿根廷隊12球、巴薩64球，打破貝利1958年創(chuàng)下的年度75球個人紀錄（巴西隊9球、桑托斯66球），只剩穆勒年度85球的世界紀錄尚待打破。

正當人們爭論梅西與比利亞是否有隙時，比拉諾瓦卻讓兩人繼續(xù)搭檔，被雪藏多輪的特略終于首發(fā)，比利亞為他讓出左路，“屈居”右邊鋒。比拉諾瓦深知馬洛卡主帥卡帕羅斯的厲害，“他的球隊總能給我們制造麻煩?！笨ㄅ亮_斯口氣果然不小，“我們會非常具有侵略性，但不會踢人?！?/p>

要想既有侵略性又不踢人，尺度拿捏并不輕松。剛開賽12分鐘，馬洛卡已3次踢倒對手，其中2次受害者是梅西。等到第3次被踢倒卻未判犯規(guī)時，梅西已開始強烈抗議。正所謂成也蕭何敗蕭何，巴薩對馬洛卡的犯規(guī)做了精心準備。第28分鐘，后腰馬蒂前對小法犯規(guī)，吃到本場首張黃牌，巴薩派出3人站在人墻中擋住門將阿瓦特視線，于是哈維任意球射門時，阿瓦特毫無反應，巴薩就這樣打破僵局。

梅西看似被對手的兇狠嚇住，但只要他出現(xiàn)，仍是最大威脅。第44分鐘，一粒典型的梅西式進球，他內切過人后射門，阿諾瓦出現(xiàn)嚴重失誤。梅西吮奶嘴慶祝，將進球獻給11月2日出生的蒂亞戈。所有巴薩球員抱成一團，其中當然有比利亞。

半場3球領先，巴薩開始打盹，下半場傳球節(jié)奏變慢，馬洛卡則踢得機警快速，前場壓迫往往讓巴薩難以出球。第55分鐘佩雷拉破門時，本該看守右路的阿爾維斯卻不見蹤影。此后布斯克茨手球送出點球，還染黃導致下輪停賽，維克托·卡薩德蘇斯操刀扳成2比3。

第4篇：成也蕭何敗蕭何范文

風俗習慣指個人或集體的傳統(tǒng)風尚、禮節(jié)、習性，是特定社會文化區(qū)域內歷代人們共同遵守的行為模式或規(guī)范。它主要包括民族風俗、節(jié)日習俗、傳統(tǒng)禮儀等等。風俗由于一種歷史形成的，它甚至對社會成員有一種非常強烈的行為制約作用。中文中用“半瓶子醋”來表示稍有一點知識而知識并不豐富，略有一點本領而本領并不高強的人總是賣弄自己的知識。而在歐美國家，醋的運用并不廣泛，而烤面包卻在一日三餐中必不可少，因此有“half-baked”來表達“半瓶子醋”的意思。由此可見，日常的飲食起居都與習語的誕生息息相關，不同的習語恰恰也反映了不同民族的風俗習慣。

二、民族精神

不同民族的人有著不同的精神風貌。中國人的集體主義思維明顯；英國人樂觀健談，追求自我價值的實現(xiàn)。漢語習語如“先天下之憂而憂，后天下之樂而樂”、“各人自掃門前雪，莫管他人瓦上霜”、“人各有命”、“過猶不及”、“命中無者莫強求”“槍打出頭鳥”……表現(xiàn)了中國人沉穩(wěn)踏實、樂天知命、韜光養(yǎng)晦的處世哲學。而英美人卻恰恰相反，他們強調不斷創(chuàng)新以及勇往直前地追求自我。英國人常說的習語有；“Ifyourisknothing,thenyouriskeverything.”（如果你不冒任何風險，其實就是在冒最大的風險。）和“Itdoesnotmatterthespeedyougo.Themostimportantthingistoneverstop.”（重要的不是速度，而是永不放棄。）另外“Allisfairinloveandwar.（”愛情和戰(zhàn)爭都是不擇手段的。）這樣觀點的習語恐怕也是令中國人的思想觀念難以接受的。

三、歷史背景

習語不是無本之木，無源之水，它們的誕生往往伴隨著悠久的歷史，屬于民族文化沉淀的一種形式，不論是中國還是英國都有著源遠流長的歷史，這與多數(shù)習語的產(chǎn)生息息相關。甚至很多習語產(chǎn)生的原因就是源于真實的歷史事件。比如在古代中國曾發(fā)生過許許多多波瀾壯闊的戰(zhàn)爭，流傳下來很多出自于國家間征戰(zhàn)的習語，如負荊請罪、錦囊妙計、破釜沉舟、四面楚歌、毛遂自薦、成也蕭何敗蕭何、圍魏救趙等等，又如在英國歷史中，希臘人一直以勇敢好戰(zhàn)著稱，相傳當一個希臘人碰上另一個希臘人，兩個人必然會發(fā)生械斗來一爭高下，故英語中誕生了這一習語“GreekmeetGreek”，來比喻棋逢對手，又比如“drunkasasailor”（爛醉如泥）。以字面意思翻譯這習語是很難理解的，但結合英國的歷史背景它的意思就不難猜到。在英國的歷史上，海員的生活往往是艱辛乏味的，因為他們常常連續(xù)幾個月都漂泊在一望無垠的大海上，從事枯燥繁重的工作，直到抵達下一個港口。于是海員往往會選擇上岸直接進酒館痛飲一番，不醉不歸，以此來犒勞自己數(shù)月的辛勤。因此人們常?？梢钥吹降暮T喝得酩酊大醉，久而久之，海員就成為了醉漢的代名詞。

四、民族文化

由于種種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會有不同的文化含義，這是需要我們去費心了解的。如“龍”在中國的神話與傳說中是一種神異動物，它能呼風喚雨，為民眾帶來福澤。在劉禹錫的《陋室銘》中就有寫到：“山不在高，有龍則靈。”這表明中國古人對龍的喜愛。封建時代，因為龍在人民心中的崇高地位，龍也成為了帝王的象征，也用來指至高的權力和帝王的器物，例如真龍?zhí)熳印堫伌笈鹊?，而西方神話中的Dragon，也翻譯成“龍”，但二者并不相同。西方龍是邪惡力量的代表，dragon喜怒無常，威力巨大又極富侵略性。因此常用dragon一詞來形容脾氣暴躁的人、惡魔、撒旦或是悍婦、母夜叉。考慮到兩國文化背景的不同，對于龍的態(tài)度褒貶不一，“亞洲四小龍”被友好而巧妙地翻譯為“Fourtiger”，而非帶有侵略性的“Fourdragons”。又如在在東亞國家，常常有富裕的家庭供養(yǎng)白象，因為在東亞白象是一種吉祥尊貴的動物，它會給人帶來好運是人所共知的。而在歐美國家，Whiteelephant一詞被用來形容需要用高額成本維護而實際上已無利可圖的資產(chǎn)或損失已成定局的資產(chǎn)。因為他們不理解東亞家庭中為什么要飼養(yǎng)這種食量巨大但又不從事生產(chǎn)的華而不實的龐然大物，所以用“Whiteelephant”來形容昂貴而無用的東西。甚至也因為中英間這種文化的差異而導致了冠名“白象”的產(chǎn)品在英美國家的滯銷。再比如漢民族喜歡用紅眼來形容一個人的著急嫉妒，而在英語中卻用red-eyed來表示夜晚飛行的紅眼航班而用green-eyed來形容嫉妒。

五、結語

第5篇：成也蕭何敗蕭何范文

【摘要】 目的 觀察安神補腦液對小鼠學習記憶能力及腦內蛋白質合成的影響。方法 用Y-型水迷宮法、跳臺法測定小鼠的學習記憶能力，Lowry法測定小鼠腦內蛋白質，二苯胺試劑顯色法測定DNA，Oricinol試劑顯色法測定RNA的含量。結果 安神補腦液對正常小鼠的記憶能力有增強作用，對乙醇致小鼠記憶再現(xiàn)障礙有改善作用，并能顯著增加小鼠腦內蛋白質、DNA的含量。結論 安神補腦液能提高正常及記憶再現(xiàn)障礙小鼠的學習記憶能力，其作用機制可能與其促進腦內蛋白質合成有關。

【關鍵詞】 安神補腦液；蛋白質；學習記憶能力；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

學習和記憶是腦的高級功能，是構成智能的要素，在學習和記憶的整個神經(jīng)活動中，可分為獲得、鞏固、再現(xiàn)3個基本過程。人們通過設計各種各樣的實驗方法來分析這一復雜過程。我們通過水迷宮和跳臺實驗觀察了安神補腦液對小鼠學習記憶能力及對正常小鼠腦組織內蛋白質、DNA、RNA合成的影響。

1 實驗材料

1.1 藥物

安神補腦液，吉林敖東延邊藥業(yè)有限公司提供，批號040806；安神健腦液陽性對照藥，北京同仁堂科技發(fā)展股份有限公司制藥廠生產(chǎn)，批號4152850。

1.2 動物

昆明種小鼠60只，18～22 g，雌雄各半，購自長春生物制品研究所，許可證號：SCXK-2002-0001。

1.3 主要儀器

Y-型水迷宮；小鼠跳臺反射測定儀；ES-180電子分析天平，沈陽龍騰公司生產(chǎn)；752紫外可見分光光度計，上海第三分析儀器廠生產(chǎn)。

1.4 試劑

乙醇，北京化工廠生產(chǎn)，批號990745；三氯乙酸，如皋市化學試劑廠生產(chǎn)，批號971428；乙醚，萊陽市雙化工有限公司生產(chǎn)，批號20030612；二苯胺，飛翔試劑廠生產(chǎn)，批號900103；高氯酸，天津市東方化工廠生產(chǎn)，批號920513；三氯化鐵，北京化工廠生產(chǎn)，批號950522；鹽酸，北京化工廠生產(chǎn)，批號200361；硫酸銅，沈陽市試劑二廠生產(chǎn)，批號930909；酒石酸鉀鈉，金山縣興塔化工廠生產(chǎn)，批號890402。

2 方法與結果

2.1 對正常小鼠學習記憶能力的影響(水迷宮法[1])

取小鼠60只，隨機分為空白對照組(A組)、安神健腦液組(B組，13 mL/kg)及安神補腦液10.0、5.0、2.5 mL/kg 3個劑量組(C、D、E組)，每組12只。每天給藥1次，連續(xù)給藥5 d。每天給藥后1 h，將小鼠分別置于水迷宮中進行訓練。實驗采用Y-型水迷路裝置，該裝置分長臂端和兩分枝短臂端。左側短臂端裝有平臺，作為小鼠棲身之處，平臺上方有燈光照明。3個枝臂端留有一個10 cm的開口，中間部分用黑色有機玻璃蓋上，作為暗道。水深10 cm，水溫(30±2)℃，共訓練5 d，每只動物每天訓練10次。訓練時將小鼠的尾部朝向迷宮的雙叉端輕輕地放入水中，以其在15 s內直接到達有光源的平臺為正確反應，否則視為錯誤。記錄每只動物每天發(fā)生錯誤的次數(shù)，并計算5 d平均成績。結果見表1。表1 安神補腦液對小鼠學習記憶能力的影響(略)注：與A組比較，*P

2.2 對正常小鼠腦組織中蛋白質、DNA、RNA的影響

取小鼠60只，同“2.1”分組給藥。末次給藥后1 h將動物處死，取腦測定蛋白質、DNA、RNA含量。蛋白質、DNA、RNA的分離、測定按文獻[2]方法進行。結果見表2。表2 安神補腦液對小鼠腦內蛋白質、DNA、RNA含量的影響(略)

由表2結果所見，安神補腦液能增加小鼠腦內蛋白質、DNA的含量，但對RNA無明顯影響。

2.3 對小鼠記憶再現(xiàn)障礙的影響(跳臺法[3])

取小鼠60只，同“2.1”分組給藥，末次給藥后1 h開始訓練，訓練時將小鼠置于反應箱內適應環(huán)境3 min，然后立即接通36 v交流電，動物受到電擊，其正常反應是跳回平臺以躲避電擊刺激。如此訓練5 min，并記錄每鼠受到電擊的次數(shù)，以此作為學習成績。24 h后重作測驗，測驗前除空白對照組動物外均灌胃40%乙醇10 mL/kg，空白對照組灌胃同體積的蒸餾水。30 min后分別將小鼠置于跳臺上，接通36 v交流電，以小鼠從臺上跳下視為錯誤，以第1次從臺上跳下的時間作為潛伏期；記錄3 min內發(fā)生錯誤的次數(shù)。結果見表3。表3 安神補腦液對小鼠記憶再現(xiàn)障礙的影響(略)

3 討論

安神補腦液是由鹿茸、制何首烏、羊藿、干姜、大棗等藥物制成的復方制劑，具有健腦安神、生精補髓、益氣養(yǎng)血功效，用于神經(jīng)衰弱、失眠、健忘、頭暈等癥。我們選用水迷宮法觀察了安神補腦液對正常小鼠學習記憶能力的影響，實驗結果表明，安神補腦液能增強正常小鼠的學習記憶能力，并能促進小鼠腦內蛋白質、DNA的合成，對RNA無影響。采用跳臺法觀察了對乙醇引起小鼠記憶再現(xiàn)障礙的影響，結果小鼠的錯誤次數(shù)明顯減少，發(fā)生錯誤的潛伏期明顯延長。說明安神補腦液對乙醇致小鼠記憶再現(xiàn)障礙有明顯的改善作用，能促進小鼠腦內蛋白質、DNA合成。

【參考文獻】

[1] 李儀奎.中藥藥理實驗方法學[M].上海：上?？茖W技術出版社， 1991. 174.

第6篇：成也蕭何敗蕭何范文

不知道影星科里?約翰遜扮演的迪克-富爾德將如何演繹2008年9月的那幾天?在此之前。估計投人想到“巨人”真的會倒下。2008年9月14日，受雷曼兄弟公司申請破產(chǎn)保護的影響，美國道瓊斯指數(shù)暴跌504點，以此為開端，全球的金融市場勢如山崩。一向說話愛打官腔的格林斯潘沉不住氣了，大呼：“這是百年難遇的經(jīng)濟危機!”

雷曼兄弟，這個158歲高齡的長命公司，曾被譽為“有19條命的貓”?！??11”襲擊摧毀了它位于世貿中心三樓的金融交易中心，但只用了短短48小時公司就恢復了業(yè)務運轉。然而，僅僅7年過后，沒有倒在襲擊中的“雷曼兄弟”卻被經(jīng)濟危機打得魂飛魄散，而如今的我們，也只能等待坐到電影院里去探究當時到底發(fā)生了什么。

倒賣棉花開始的巨額財富

作為一個猶太裔牛販的兒子，雷曼兄弟公司的創(chuàng)立人與其他兄弟二人靠倒賣棉花搖身變成了奴隸主，并最終從一個小貿易商蛻變?yōu)槊绹谒拇笸缎械乃腥恕?/p>

與任何一個跨越百年的大公司一樣，雷曼兄弟公司也擁有曲折的發(fā)展史。在公司最輝煌的時候，對手時常懷著酸溜溜的心情戲謔其為“牛販子的后代”。這一點也不假，雷曼兄弟公司的創(chuàng)始人亨利雷曼(Henry Lehman)，本身確實是一個有著猶太血統(tǒng)的牛販子的兒子。

1821年，亨利出生在德國，23歲那年，他作了一個大膽的決定，從德國巴伐利亞州移民到美國阿拉巴馬州的蒙哥馬利，并開了一家提供干洗和小件商品寄存服務的小商店。這家名為“H Lehman”的商店便是雷曼家族在美國置下的第一家產(chǎn)業(yè)。

由于精明能干，亨利的雜貨店生意非常不錯，于是1847年他又將二弟艾曼紐爾從德國召到身邊幫忙打點生意。三年后，三弟邁爾也“前來”，小商店由此正式更名為“雷曼兄弟公司”。猶太人的經(jīng)商天分很快顯現(xiàn)，公司的生意蒸蒸日上。

很顯然，小買賣并不是終點，他們很快就發(fā)現(xiàn)了更有利可圖的商品――阿拉巴馬的棉花。平常很多當?shù)氐霓r(nóng)婦在他們的雜貨店買東西時，由于缺乏現(xiàn)金，便以棉花抵賬。三兄弟開始定期存儲這些抵賬的棉花，化零為整，轉手倒賣，很快就賺到了可觀的數(shù)目。久而久之，倒賣棉花成了他們的主要收入來源。

就在三兄弟干得風生水起的時候，33歲的亨利因為患黃熱病去世，留下兩個兄弟繼續(xù)他們的生意。獲利豐厚的他們很快由移民躋身于南方的奴隸主階層，并擁有了一定的社會影響力。1861年，美國南北戰(zhàn)爭爆發(fā)，南方與外界的棉花交易被迫中斷，這嚴重影響了雷曼兄弟的生意。幸而他們成功繞開了經(jīng)濟封鎖，受到了南部聯(lián)邦政府的器重，邁爾更是成為后者頗為信任的交易顧問。

在戰(zhàn)爭前夕，艾曼紐爾在紐約曼哈頓區(qū)自由衡119號開設了公司的紐約分部，并親自坐鎮(zhèn)。但由于戰(zhàn)爭，紐約分部的業(yè)務不得不中斷了三年。內戰(zhàn)結束后，艾曼紐爾立即恢復了紐約的生意，同時弟弟邁爾也一同前來，雷曼兄弟公司的總部就此遷到了紐約。相比謹慎、穩(wěn)健的二哥，邁爾更愛冒險，在擴展業(yè)務上大膽激進，華爾街當時有一句民諺：“邁爾賺錢，艾曼紐爾存錢?！惫驹趦尚值艿木慕?jīng)營下，很快就崛起于紐約。1880年，作為第二代雷曼人的亨利的長子梅爾雷曼以及邁爾的長子西格蒙?雷曼進人這個家族企業(yè)，并為之注入了新鮮血液。

此時，雷曼兄弟公司的經(jīng)營范圍還是以商品交易為主，他們是紐約許多期貨交易所的創(chuàng)始會員，其中包括棉花交易所和咖啡交易所。值得注意的是，二代成員的加入為公司尋得了新的發(fā)展機遇。1887年，“雷曼兄弟”加入了紐約股票交易所，同時開啟了歐洲和日本的投資銀行業(yè)務。1889年，公司首次作為承銷商發(fā)行了國際蒸汽公司的股票，并將業(yè)務重心轉移到了南部的棉花種植業(yè)、采礦業(yè)以及房地產(chǎn)投資方面的商人銀行業(yè)務上。

隨著雷曼家族第二代在公司中發(fā)揮的作用越來越重要，家族生意中與商品有關的業(yè)務也越來越少，并最終關閉了南方的分號。隨著工業(yè)革命的發(fā)展，交通、制造和燃料等新興工業(yè)不斷涌現(xiàn)，也為新的證券承銷商以及資產(chǎn)重組提供了機會，梅爾和西格蒙則很快抓住了這個潛在的發(fā)財機會。1906年，艾曼紐爾去世，雷曼兄弟公司也從一個貿易公司真正蛻變?yōu)橐患易C券發(fā)行公司。

“華爾街最兇狠的斗牛犬”倒下了

經(jīng)過了百年發(fā)展，雷曼兄弟公司從家族企業(yè)交由職業(yè)經(jīng)理人打理，一個名為迪克寓爾德的人造就了它的暮年輝煌，也最終將其引入死亡。

接手艾曼紐爾管理公司的是其子菲利浦?雷曼，這個曾和高盛集團聯(lián)手的掌門人創(chuàng)造了雷曼兄弟公司20世紀初的輝煌業(yè)績，而他做得最漂亮的一件事就是1925年退休后找了一個好接班人，自己的兒子羅伯特雷曼。

不過，羅伯特的謹慎和保守更像自己的爺爺艾曼紐爾，這一特點讓他帶領公司成功躲過了上世紀30年代的經(jīng)濟大蕭條。但在他1969年去世之后，公司并沒有再出現(xiàn)一名得力的接班人，至此，雷曼家族對“雷曼兄弟”120年的統(tǒng)治也宣告終結。

其實，早在1924年，雷曼兄弟公司就引入了第一個非家庭成員的“合伙人”約翰漢考克(John M.Hancock)，但這些非家族成員一直沒有核心話語權。羅伯特死后，“雷曼兄弟”終因內部爭斗引起的權力混亂，于1984年作價3.6億美元賣給美國運通公司，1gg3年運通公司新上任的CEO又將雷曼兄弟公司甩了出去。

迫克?富爾德對雷曼兄弟公司而言，是真正的臨危受命。交易員出身的他自信，高傲、兇狠、果斷，做任何投資項目都會追求投資速度與準確性，被人稱為“華爾街最兇狠的斗牛犬”。自從1969年進入雷曼兄弟銀行之后，這個紐約大學Stern商學院的MBA就一直到公司申請破產(chǎn)保護那天才離開。

毫不夸張地說，富爾德是“雷曼兄弟”的大英雄。1994年，在他的推動下， “雷曼兄弟”通過IPO在紐約交易所掛牌，正式成為一家公眾公司。但愛好冒險的富爾德同時又患有恐慌癥，有一次雷曼兄弟公司股東的資產(chǎn)大幅縮水至不足2％，他一度窒息了45秒，好在最后還是果敢地把“雷曼兄弟”從死亡邊緣拉了回來，重燃了股東對公司的信心，而他自己也成為公司上下的超級偶像。

在富爾德掌權的14年時間里， “雷曼兄弟”重新回到了華爾街的頂端行列，并安然度過了俄羅斯倒債風暴、長期資本公司倒閉與“911”事件。到了2007年，雷曼兄弟已經(jīng)和高盛、摩根史丹利平起平坐，成為壘球第四大國際投行巨頭，全年收入193億美元。而這一數(shù)字在富爾德接手公司時才僅為30億美元。

第7篇：成也蕭何敗蕭何范文

摘 要 本文主要通過對ERP在單件小批量企業(yè)存貨計價中所暴露出來的問題逐項分析，總結出企業(yè)在設置和運行ERP時，要對業(yè)務流程“嚴到位”，要對業(yè)務實質“精到位”，才能用好ERP，為企業(yè)服務。

關鍵詞 ERP 單件小批量 存貨計價

一、ERP在企業(yè)應用中的現(xiàn)狀

ERP引進中國20多年來，漸漸為國人所熟識，之前人們一直認為ERP系統(tǒng)集信息技術與先進的管理思想於一身，是現(xiàn)代企業(yè)的運行模板。實際狀況卻差強人意，在業(yè)界有人把他奉為“神靈”，有人將他視為“魔鬼”，兩極分化嚴重。究其原因主要是在大批量行業(yè)由于成本優(yōu)勢明顯，管理效果明顯。但在多品種單件小批量行業(yè)，由于工藝流程復雜，成本控制難度大，如果設定不到位，就會發(fā)現(xiàn)很多時候格格不入，甚至走向死胡同。本文主要就ERP在單件小批量行業(yè)存貨計價方面遇見的一些常見問題進行探討。

二、ERP在單件小批量行業(yè)存貨計價方面常見問題及分析對策

ERP本來是要把企業(yè)的物流、人流、資金流、信息流統(tǒng)一起來進行管理，以求最大限度地利用企業(yè)現(xiàn)有資源，實現(xiàn)企業(yè)經(jīng)濟效益的最大化。ERP的核心目的就是實現(xiàn)對整個供應鏈的有效管理。由于財務行業(yè)本身就具有統(tǒng)一會計制度和規(guī)范，且國內ERP公司大多是財務軟件出身，所以賬務、資金管理相對較為成熟，而物流管理個性化比較強，特別是單件小批量行業(yè)工藝流程比較復雜，因此物流管理的好壞成為ERP成敗的關鍵，可謂成也蕭何敗蕭何。

ERP可以將大量的繁瑣性計算通過既定的程序高效計算出來，工作效率大幅提高。但生產(chǎn)過程往往不是一成不變，就是簡單的出入庫在實際中也會出現(xiàn)各種各樣的情況，很多看上去很簡單的存貨計價，比如先進先出、后進先出、加權平均、移動平均等，必須要結合企業(yè)自身實際去綜合考慮設置，否則理論上“放之四海而皆準”的東西，往往在實際中會問題百出，對成本的準確性構成嚴重威脅，很多企業(yè)往往就是疏忽一個不起眼的小問題，最終導致全盤皆輸。因為系統(tǒng)的執(zhí)行力很強，一旦設定，用對了是“事半功倍”，用錯了有時不是“事倍功半”這么簡單。

比如，A公司在上了一套ERP系統(tǒng)，期末準備盤點，發(fā)現(xiàn)賬面有2179萬結存是負單價、負數(shù)量的負結存，這種狀況在手工記賬時代往往是不可思議的，但反而在ERP運行后爆發(fā)，令人匪夷所思。是什么原因造成這種結果的出現(xiàn)呢？我們需要通過計價公式的設置，并結合實際生產(chǎn)管理流程才能了解真正的原因。可以從以下兩個方面來分析：

1）首先要從A公司自身的行業(yè)特點和管理習慣分析。A公司是單件小批量的制造業(yè)（比如造船、特種機床等），產(chǎn)品面向設計，個性化比較強，產(chǎn)品構成種類多，一種產(chǎn)品往往由上千種零部件構成，A公司存貨發(fā)出單價最初按以下方式計算，即計價方式=（期初金額+本期庫存金額）/（期初數(shù)量+本期庫存數(shù)量），由于在實際生產(chǎn)中，生產(chǎn)部門為了應對緊張的交貨期，會要求零部件提前出庫或串用，往往對入庫手續(xù)經(jīng)辦拖拖拉拉，這樣該種物料就會出現(xiàn)“未入先出”的情況，庫存數(shù)量即為負數(shù)或抵減后余額，分母減小，自然所謂的平均單價就成倍增加或出現(xiàn)了負單價，自然也就出現(xiàn)了負結存，對成本的準確性威脅很大。

這實際就是管理問題，必須要求生產(chǎn)部門嚴格按照既定的ERP規(guī)范流程執(zhí)行，不得隨意操作，任意變更。所以任何業(yè)務流程必須“嚴到位”，否則再強大的計算，都將是“巧婦難為無米之炊”，因為系統(tǒng)不能主動去調整自身軌跡，他只能按著既定軌道前進。

2）其次是要對自身業(yè)務實質有透徹的了解，避免漏項和考慮偏頗。當A公司庫存出現(xiàn)的負庫存的情況后，ERP人員修改了出庫的計價方式，即當單價異常時，將計價法，變更為“后進先出”法，即出庫單價以最近一次的發(fā)票報銷單價計價，這樣的好處是出庫單價不再受負庫存影響，保證了出庫單價的正確性。具體調整步驟及流程示意如下：

1、會計人員首先在系統(tǒng)中進行材料出庫核算；

2、其次判斷ERP系統(tǒng)本期結存金額數(shù)量是否小于零；

3、判斷該物料最新是否有入庫，如果有，用最新入庫單價去更新當期出庫單價（后進先出法）；

4、如果沒有，需要在物料上維護單價，然后用該單價去更新當期出庫單價；

用更新過的單價乘該物料的期末結存數(shù)量得到實際金額，用實際金額減去庫存金額得到差額，用該差額生成“成本調整單”。

該調整貌似解決了負庫存狀況，但又悄悄留下另一隱患，即費用的攤銷問題。即原進口件的關稅、雜費及運費等費用在按“加權平均”計價時，是平均攤銷在出庫單價上的，現(xiàn)在按“后進先出”計價，前期入庫報銷時分攤的關稅與雜費無法分攤到最新出庫單價上，只能積壓在前期庫存上，造成出庫單價偏低，產(chǎn)品成本被低估。期末盤點時，A公司發(fā)現(xiàn)存貨賬面有幾百萬的滯留金額沒有實物對應，也沒有領用去向和領用計劃，經(jīng)查原為未攤銷掉的關稅及雜費等長期積壓的結果。

這個問題說明一味回避負庫存，結果顧此失彼，必須將新單價與前期費用勾稽起來分攤，才能得到正確的單價。這也充分暴露了ERP在設定概念及程序時，是否深入全面考慮業(yè)務實質，“不求甚解”式的設定只能搬起石頭砸自己的腳。所以任何業(yè)務實質必須“精到位”。

第8篇：成也蕭何敗蕭何范文

【關鍵詞】信貸擴張；房地產(chǎn)金融危機；房地產(chǎn)泡沫

一、房地產(chǎn)金融危機回顧

在近現(xiàn)代的房地產(chǎn)金融危機中，每一次房地產(chǎn)泡沫破滅的最大受害者之一就是銀行等金融機構。一旦房地產(chǎn)價格下降，大量的開發(fā)商立刻面臨著資金回收的困境，企業(yè)紛紛破產(chǎn)，留給銀行的就是債務和已經(jīng)不值錢的抵押物。下面對現(xiàn)代世界所發(fā)生的幾次典型的房地產(chǎn)金融泡沫進行回顧和分析（由于次貸危機研究很多這里暫不做研究案例）。

1、日本的銀行信貸擴張與房地產(chǎn)泡沫

在日本這個國土面積狹小而又經(jīng)濟高度發(fā)達的國家，土地是最為可靠的財富。生產(chǎn)和技術能不斷向前發(fā)展，商品可以源源不斷的生產(chǎn)出來，可國土卻無法擴大。因此，日本國民強烈追求擁有一塊屬于自己的土地，土地價格不斷上升成為大多數(shù)人信念。

1985年《廣場協(xié)議》簽訂之后日元大幅升值，為了抵消日元升值對本國出口貿易的負面效應，日本政府從1987年2月-1989年5月一直實行2.5%的超低利率。在超低利率的刺激下，日本國內泡沫空前膨脹。從1985年開始，日本六大城市土地價格每年以兩位數(shù)上升，1987年住宅用地價格竟上升了30.7%，商業(yè)用地跳升了46.8%。土地價格的急劇上升造成土地擔保價值上升，土地所有者能借此從金融機構借到更多的錢，并以此為本金購買別的土地，出現(xiàn)了信貸支持過度現(xiàn)象。

1980—1985年間房地產(chǎn)信貸額占信貸總額的比重穩(wěn)定在026-0.27，但在1986-1990年間該比例逐漸上升到0.3，由于各個類別的信貸基數(shù)很大，因此該比例表明1985年以后房地產(chǎn)信貸支持額大幅度上升；1980-1985年間房地產(chǎn)信貸額年增長額占信貸總額年增長額的比重較低，但在1985年以后這一比重大幅上升，說明在20世紀80年代后半期有大量的資金投向房地產(chǎn)業(yè)。與所有的泡沫經(jīng)濟一樣，日本泡沫經(jīng)濟的繁榮期維持了不到3年，終于在1990年底崩潰了。從1990年秋季開始，日本房價直線下落。從1990年12月到1991年12月期間，日本全國地價下跌4.6%，資產(chǎn)損失107.6萬億日元。和最高峰相比，房地產(chǎn)價格下降70%以上。1994年3月日本政府公布，在1992年日本全民總資產(chǎn)比1991年減少448萬億日元，股票價值減少178萬億日元。

2、泰國的銀行信貸擴張與房地產(chǎn)泡沫

1997年之前泰國經(jīng)濟發(fā)展成績斐然，國內彌漫著樂觀情緒，大量資金由金融機構投向非生產(chǎn)領域。泰國經(jīng)濟的順利發(fā)展也提高了國際上對這一地區(qū)的預期，國際投資者普遍看好泰國。1992年泰國在東南亞國家中首先實行了資本賬戶自由化，取消利率限額管制，放松了對資本流動的監(jiān)控，導致大量外資涌入泰國金融市場，且多為流動性大的一年期以下的短期資本。在金融自由化政策的驅使下，房地產(chǎn)開發(fā)商可以從銀行取得高額貸款，他們用這些貸款四處購地建豪華公寓、別墅。隨著房地產(chǎn)價格的上漲，金融機構也毫無顧忌地把大量資金貸給房地產(chǎn)業(yè)，使本來就很熱的房地產(chǎn)業(yè)更加升溫。

據(jù)統(tǒng)計，泰國金融機構實際貸給房地產(chǎn)業(yè)的資金約占其貸款總額的50%。銀行信貸支持力度的提高，促使地價和房價不斷上升。到1996年底，泰國閑置住宅達85萬套。住宅大量閑置，樓價急劇下跌，大量投資無法回收，房地產(chǎn)商無力償還銀行貸款，造成銀行呆賬、壞賬急增。

泰國銀行貸款總額在8年間增長了5.7倍，而房地產(chǎn)貸款額在8年間增長了6.4倍，說明房地產(chǎn)貸款的增長速度快于銀行貸款總額增長速度；1990—1996年間房地產(chǎn)貸款額占銀行貸款總額的比重穩(wěn)定在0.32-0.4之間，該比例表明1990年以后房地產(chǎn)貸款額大幅度上升；1990年以后房地產(chǎn)貸年增長額占銀行貸款年增長額的比重一直穩(wěn)定在0.3左右，1990年和1992年竟高達0.7和0.42，說明在1990年以后大量的資金投向房地產(chǎn)業(yè)；從1990年以后房地產(chǎn)貸款年增長率一直保持在0.25左右，表明房地產(chǎn)投資逐年增加。

在信貸政策大幅向房地產(chǎn)業(yè)傾斜的同時，投資者和投機者可以以較低的成本獲取資金，進行房地產(chǎn)交易，導致泰國房地產(chǎn)價格快速上漲。1988-1992年間地價以每年20%-30%的速度上漲，1992-1997年7月，地價的上漲速度更是高達40%，在某些地段，地價一年內竟上漲14倍，銀行信貸的過度支持直接導致了房地產(chǎn)價格的上升，最終形成泡沫。

二、我國房地產(chǎn)信貸現(xiàn)狀

我國房地產(chǎn)業(yè)對金融的依賴程度很高，遠遠超出發(fā)達國家對金融的依賴程度，積累了大量的金融風險。主要表現(xiàn)在以下方面：一是房地產(chǎn)信貸增長過快；二是房地產(chǎn)商自有資金比重低；三是商業(yè)銀行過度競爭；四是住房貸款管理薄弱，“假按揭”貸款風險顯現(xiàn)。

目前我國房地產(chǎn)金融以銀行信貸為主，當然還有包括債券融資、信托融資、上市融資以及基金融資等其他一些融資方式，但在銀行資金來源總額中所占的比例較小。在1998年以前，銀行房地產(chǎn)信貸的主要對象是房地產(chǎn)開發(fā)企業(yè)，1998年以后才擴展到個人住房消費信貸。從我國房地產(chǎn)市場的運行過程及其資金鏈來看，銀行信貸貫穿于土地儲備、交易、房地產(chǎn)開發(fā)和銷售的整個過程，是我國房地產(chǎn)市場各種相關主體的主要資金提供者。因此，有必要對房地產(chǎn)投資的資金來源進行具體分析，以明確銀行信貸支持在房地產(chǎn)投資的資金來源中所占的具體比重，并對具體分析銀行信貸政策與房地產(chǎn)市場泡沫的關系打下基礎。

從規(guī)模上看，目前我國房地產(chǎn)開發(fā)投資發(fā)展迅速，已由1998年的年投資額3614億元，發(fā)展到2012年的43232億元，十多年間增長了10倍多。從結構上看，幾年間銀行對房地產(chǎn)開發(fā)的貸款增幅一直保持20%以上，遠遠高于同期金融機構貸款增速（金融機構貸款增速一般在16%左右），從1998—20129年我國房地產(chǎn)企業(yè)資金來源中國內貸款部分所占的比重逐年上升，特別是2009年，國內貸款共計11293億元，比2008年增長48.5%?！?009年中國房地產(chǎn)金融報告》顯示，全年我國房地產(chǎn)開發(fā)共籌資57128億元，雖然直接反映為銀行貸款的資金僅占20.9%，但實際上，如將企業(yè)自籌資金、預收款和定金中的銀行貸款考慮進去，房地產(chǎn)開發(fā)中銀行貸款占的比重在55%以上。如果加上置業(yè)者的個人按揭貸款、企業(yè)開發(fā)的流動資金貸款和施工企業(yè)墊資的銀行貸款等，房地產(chǎn)業(yè)資金來源的80%左右是直接或間接來自商業(yè)銀行貸款。

三、我國房地產(chǎn)信貸的危機

總體來說，目前我國的房地產(chǎn)信貸市場尚處于起步階段，有關的制度和體系處于建設中，具有明顯的市場建設和制度建設等初級階段特征，這些與我國房地產(chǎn)市場處于初創(chuàng)期和金融業(yè)的間接金融主導相一致。

1、房地產(chǎn)開發(fā)融資渠道有限

鑒于我國金融業(yè)具有明顯的間接金融主導型特征，直接金融和資本市場尚不發(fā)達，整個經(jīng)濟活動中直接融資比例過小。相應的，我國的房地產(chǎn)金融活動表現(xiàn)為以銀行信貸為主，資金來源高度依賴銀行。據(jù)測算，80%左右的房地產(chǎn)開發(fā)資金都直接或間接地來自商業(yè)銀行信貸資金。

2、房地產(chǎn)信貸機構單一，系統(tǒng)性風險集中在銀行

目前我國的房地產(chǎn)金融市場機構比較單一，以提供信貸資金的銀行為主，缺乏許多發(fā)達國家經(jīng)濟體常見的、旨在分擔住房抵押貸款違約風險責任的保險（擔保）機構。

3、房地產(chǎn)金融交易集中在一級市場上

我國房地產(chǎn)金融市場發(fā)展還很不充分，主要以傳統(tǒng)的銀行信貸產(chǎn)品為主，缺乏直接融資產(chǎn)品，存在著明顯的滯后和不均衡。我國房地產(chǎn)金融市場結構不完善，盡管一級市場已初具規(guī)模，但能夠解決房地產(chǎn)金融流動性的二級市場正處于萌芽狀態(tài)，發(fā)展很不成熟。

4、政策性房地產(chǎn)信貸缺失

住房保障是社會保障制度的重要內容，也是構建和諧社會，實現(xiàn)政治經(jīng)濟穩(wěn)定的重要方面。對于貧困人群、低收入者、剛參加工作者等特定人群來說，如果缺乏政策性住房制度及相應的金融支持，就無法盡快實現(xiàn)政府“人人享有適當住房’’的政策目標，難以滿足弱勢人群的住房需求，對社會穩(wěn)定和社會發(fā)展將帶來不利影響。我國目前缺乏明確的面向特定人群的住房保障制度，因而也缺乏明確的政策性房地產(chǎn)金融制度安排，難以滿足經(jīng)濟社會發(fā)展的需要。

四、由世界房地產(chǎn)金融泡沫得到的經(jīng)驗和啟示

縱觀上述國家所發(fā)生的房地產(chǎn)金融泡沫歷程及其帶來的影響，我們可以得到如下經(jīng)驗教訓：

1、銀行信貸行為在房地產(chǎn)泡沫的形成和破滅過程中都發(fā)揮了重要的作用。從美國次貸危機中我們就可以看到，經(jīng)濟不景氣時，美聯(lián)儲大力度的降息，鼓勵消費者借款，刺激購房需求；貸款機構為了擴大份額降低貸款條件，惡性競爭。當泡沫經(jīng)濟出現(xiàn)時，連續(xù)的調高利率以及抬高貸款門檻又成了金融機構的主要舉措。真是“成也蕭何敗蕭何”！因此我們應該從中吸取教訓，適時的根據(jù)國際、國內的金融環(huán)境制定合理的，有效的金融信貸政策。

2、金融管理體制滯后、監(jiān)管不力是泡沫經(jīng)濟得以成長的條件。隨著金融自由化的推進，需要適應形勢的變化及時建立新的監(jiān)管制度，在金融營業(yè)狀況的透明度、金融內部監(jiān)管、貸款的審查制度等方面都要引起重視。如果政府當局在貸款方面對房地產(chǎn)、建筑業(yè)和金融機構實行嚴格的限制、監(jiān)管和管理，抑制房價地價上漲并不是很困難的。房地產(chǎn)泡沫的破滅會給一個國家或地區(qū)的經(jīng)濟、金融體系帶來災難性后果，因此建立完善的房地產(chǎn)金融體系、規(guī)范銀行的房地產(chǎn)貸款業(yè)務以及加強央行和其它金融監(jiān)管機構的宏觀調控，對于防范和化解房地產(chǎn)泡沫風險有著重要的意義。

參考文獻：

[1]易憲容.中國房地產(chǎn)市場過熱與風險預警[J].財貿經(jīng)濟，2005

[2]黃正新.關于泡沫經(jīng)濟及其測度的幾個理論問題[J].金融研究，2002

第9篇：成也蕭何敗蕭何范文

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

    翻譯是一個復雜的過程,對于文化翻譯尤其如此。一般來說,翻譯涉及語言以及文化。譯者應該知道外國文化以及文化自己的人民。此外,譯者應連續(xù)比較兩種文化 之間的等價獲得意義。翻譯的主要任務是翻譯源語言到目標語言。如何消除不同文化之間的語言障礙,如何傳達源語言的意義的重點到底是不同國家的人。本文說明 了不同文化的影響已經(jīng)在翻譯。文能從不同的方面分析:如思維的差異,心理學的文化之間的差異,不同的宗教、環(huán)境和生活環(huán)境不同的人,等等。

    翻譯是一個復雜的過程,它是關于文化翻譯尤其如此。一般來說,翻譯涉及語言以及文化。譯者應該知道外國文化以及文化自己的人民。此外,譯者應連續(xù)比較兩種 文化之間的等價獲得意義。翻譯的主要任務是翻譯源語言到目標語言。如何消除不同文化之間的語言障礙,如何傳達源語言的意義。本文說明了不同文化的影響已經(jīng) 在翻譯。文能從不同的方面分析:如思維的差異,心理學的文化之間的差異,不同的宗教、環(huán)境和生活環(huán)境不同的人,等 等。                            關鍵字：翻譯；文化意識；文化和思維；文化差別；習語

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#副標題#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:

        《靜夜思》 “窗前明月光，疑是地上霜。舉頭望明月。低頭思故鄉(xiāng)。”

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#副標題#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, “謀事在人，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”(聽天由命), etc.

When translation, it is very necessary for us to master the basic knowledge of religion. We can take the example of  “臨時抱佛腳”. 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#副標題#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 “發(fā)--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 “龍”. Because in old times, the emperor always describe　themselves as “龍”，which is a symbol of “God”, which can consolidate their power, nation and land. But for the westerner, “龍” 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 “望子成龍” 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#副標題#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.”一個臭皮匠，頂個諸葛亮”, 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#副標題#e#       路遙知馬力，日久見人心。 A long road tests a horse’s strength and a long task proves a man’s heart

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

   樹倒猢猻散。 Once the tree falls, the monkeys on it will flee helter-skelter.

   窮棒子鬧翻身，是八仙過海，各顯其能？ 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.

   成也蕭何敗蕭何  To meet one’s Waterloo

   逼上梁山  Watergate Scandal

   殺手锏  Lame duck

   一個和尚挑水吃，兩個和尚抬水吃，三個和尚沒水吃。  One boy is a boy, two boys half a boy, three boys no boy.

   殺雞取卵  Kill the goose to get the eggs.

   魚米之鄉(xiāng)  Milk and honey

   青出于藍而勝于藍  The master is surpassed by the apprentice.

   貪字變貧字  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. 天氣涼爽，我們決定出去散步。

    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，又沒有帶雨傘，都很關著急，真不知該去哪里。  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 “揮金如土”.

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#副標題#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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