请求各位英语高手出手,本人急需译文.

希望不是软件翻译的,要人工翻译的.


I. Introduction

China's rapid economic growth in the past two decades has amazed the rest of the world. With China's accession to the WTO in December 2001, business activities with and within China have been further expanding and China's influence on the world's economy continues to increase.

China fully understands that a sound financial reporting system plays a key role in the process of economic development. The Chinese Ministry of Finance (MOF), which has the responsibility for regulating accounting matters in China, has set itself the objectives of fostering investors' confidence in financial information, increase transparency of financial reporting, and harmonizing Chinese national accounting standards with International Financial Reporting Standards (IFRSs), so as to reduce the costs of raising capital by enterprises and alleviate the risks of financial crisis.


II. History of Development

In the process of transforming itself from a centrally planned economy to a market oriented economy, China has long realized the importance of a sound financial infrastructure. The old accounting systems and regulations were designed to meet the needs of a planned economy, and therefore focused on whether the production goals of state-owned enterprises and their financial and cost plans were being met. Accordingly, the objectives of accounting and performance measurement some twenty years ago were significantly different from the financial reporting objectives in a modern market riented economy.

Since China opened its door to foreign investments in 1979, the rapid growth of its economy, international trade and securities markets has shaped new objectives for financial reporting. State-owned enterprises now look a lot like profit-oriented businesses, and managers and other users need reliable and relevant financial information on which to base decisions about the efficient allocation of capital. At the same time, China has reached out to the international community to form joint ventures and gain greater access to the latest technologies and the world's capital markets. This growing economy increasingly demanded a framework of accounting standards to meet the needs of investors and creditors as well as management and government. As a result, significant accounting reforms were undertaken in the past two decades.

I. Introduction

China's rapid economic growth in the past two decades has amazed the rest of the world. With China's accession to the WTO in December 2001, business activities with and within China have been further expanding and China's influence on the world's economy continues to increase.
一.导言

在过去二十年间，中国经济的快速增长已让世界（其余地区）大为惊讶。随着中国在2001年12月加入世界贸易组织，中国国内外商业活动得到了进一步扩大，中国对世界经济的的影响持续增长。
China fully understands that a sound financial reporting system plays a key role in the process of economic development. The Chinese Ministry of Finance (MOF), which has the responsibility for regulating accounting matters in China, has set itself the objectives of fostering investors' confidence in financial information, increase transparency of financial reporting, and harmonizing Chinese national accounting standards with International Financial Reporting Standards (IFRSs), so as to reduce the costs of raising capital by enterprises and alleviate the risks of financial crisis.
中国充分认识到，健全的财务报告制度在经济发展过程中起着关键作用。中国财政部（MOF财政部）这一有责任管理好中国会计事务的管理部门，已为自己确定这样的目标：培育投资者在金融信息上信心，增加财务报告的透明度，协调中国国家会计准则与国际财务报告标准（(IFRSs），以降低企业筹资成本，降低金融危机发生的风险。


II. History of Development

In the process of transforming itself from a centrally planned economy to a market oriented economy, China has long realized the importance of a sound financial infrastructure. The old accounting systems and regulations were designed to meet the needs of a planned economy, and therefore focused on whether the production goals of state-owned enterprises and their financial and cost plans were being met. Accordingly, the objectives of accounting and performance measurement some twenty years ago were significantly different from the financial reporting objectives in a modern market riented economy.
二。发展历史

在从中央计划经济向以市场为导向的经济体制的转变过程中，中国早已认识到健全的金融基础设施的重要性。旧的会计制度和规章是满足计划经济要求制定的，因此，它主要集中于国有企业的生产目标及金融和费用计划是否得到满足。所以，约20年前，会计和成效的衡量宗旨与现代市场经济的财务报告的宗旨有着显着差异。

Since China opened its door to foreign investments in 1979, the rapid growth of its economy, international trade and securities markets has shaped new objectives for financial reporting. State-owned enterprises now look a lot like profit-oriented businesses, and managers and other users need reliable and relevant financial information on which to base decisions about the efficient allocation of capital. At the same time, China has reached out to the international community to form joint ventures and gain greater access to the latest technologies and the world's capital markets. This growing economy increasingly demanded a framework of accounting standards to meet the needs of investors and creditors as well as management and government. As a result, significant accounting reforms were undertaken in the past two decades.
自中国在1979年向外商投资开放以来，中国经济、国际贸易和证券市场的快速增长，已为财务报告提出了新的宗旨（或译目标）。国有企业现在已表现为非常注重营利的企业。企业经理和其他用户需要可靠的相关财务信息，以据此对资本的有效配置进行决策。同是，中国已走向国外成立合营企业，以更大的获得新的技术和世界的资本市场。这种不断增长的经济越来越要求有一会计准则框架来满足经营与管理以及投资者和债权人的要求。结果，在过去二十多年中，中国已进行了重大会计改革。