商务翻译（汉译英）Unit8上市公司治理准则.ppt

1、,Unit 8 上市公司治理准则,商务英语翻译（汉译英）,【Translation】,为推动上市公司建立和完善现代企业制度，规范上市公司运作，促进我国证券市场健康发展，根据公司法、证券法及其它相关法律、法规确定的基本原则，并参照国外公司治理实践中普遍认同的标准，制订本准则。 本准则阐明了我国上市公司治理的基本原则、投资者权利保护的实现方式，以及上市公司董事、监事、经理等高级管理人员所应当遵循的基本的行为准则和职业道德等内容。 本准则适用于中国境内的上市公司。上市公司改善公司治理，应当贯彻本准则所阐述的精神。上市公司制定或者修改公司章程及治理细则，应当体现本准则所列明的内容。本准则是评判上市公司

2、是否具有良好的公司治理结构的主要衡量标准，对公司治理存在重大问题的上市公司，证券监管机构将责令其按照本准则的要求进行整改。,【Version for Reference】,Code of Corporate Governance for Listed Companies in China In accordance with the basic principles of the Company Law, the Securities Law and other relevant laws and regulations, as well as the commonly accepted st

3、andards in international corporate governance, the Code of Corporate Governance for Listed Companies (hereinafter referred to as the Code) is formulated to promote the establishment and improvement of modern enterprise system by listed companies, to standardize the operation of listed companies and

4、to bring forward the healthy development of the securities market of our country. The Code sets forth, among other things, the basic principles for corporate governance of listed companies in our country, the means for the protection of investors interests and rights, the basic behavior rules and mo

5、ral standards for directors, supervisors, managers and other senior management members of listed companies.,The Code is applicable to all listed companies within the boundary of the Peoples Republic of China. Listed companies shall act in the spirit of the Code in their efforts to improve corporate

6、governance. Requirements of the Code shall be embodied when listed companies formulate or amend their articles of association or rules of governance. The Code is the major measuring standard for evaluating whether a listed company has a good corporate governance structure, and if major problems exis

7、t with the corporate governance structure of a listed company, the securities supervision and regulation authorities may instruct the company to make corrections in accordance with the Code.,【Tips for Translation】,重心的转移（二） 时态、语气的体现 英语中的时态比较丰富，包括现在、过去、将来、进行、完成等时态，动词的词形变化比较多。而汉语的时态表达比较简单，有时借助于词汇来表达。如表

8、示过去的常用“着” “了” “过” “已” 等，表示将来的有“会” “就”“将” “要” “马上” “以后”等等，含有这些词汇的句子一般都可以译成英语中对应的时态。在汉语中有时可以用词汇手段来表示虚拟语气，如“本应该”“若非”“要是”“假如”等。但在有些情况下，汉语句子中并没有使用这些词汇，也表示一定的虚拟语气，在这种情况下，就要求译者对原文的分析要深入、要透彻。如：,她曾经下决心好好学数学，可还是一再失败。她越失败就越失望。虽然她知道这门功课有用，但不明白为何每个高中生都要学数学。她常说假如高中不开数学课，那学生可就快乐多了。 Once she made a resolution to st

9、udy maths well, but she still kept on failing. The more she failed the more disappointed she became. Though she knows maths is a useful subject, she doesnt know why everyone has to study it in high school. She often says if there were on maths in high school, the students would be much happier.,有人说自

10、信心是成就伟大事业的基础。整个下午我一直在想这个问题，这是对的。 发现许多人因为缺乏自信心而不能了解自己的潜力。这实在是件憾事。 Self-confidence, some said, is the foundation of doing great things. I have been thinking about this the whole afternoon. I guess its true. I find that so many people fail to realize their potential. This is such a pity. 要实现适当的发展速度，不能只

11、在眼前的事物里面打圈子。 If we are to ensure such growth, we should not confine ourselves to handling routine affairs.,句内逻辑关系的调整,汉语复句的类型繁多，句内关系比较复杂。从类型上看，汉语的并列复句可以表示并列关系、递进关系、选择关系。主从复合可以表示目的关系、假设关系、转折关系、条件关系、因果关系等。鉴于汉语复合逻辑关系的复杂性，以及从属连词的隐性化（covertness），使得汉语句子内部逻辑关系不明显。因此，在翻译成英语的时候，译者非常有必要把这种隐性的逻辑关系显性化(overtness)

12、，即对信息关系作出判断，并加上适当的从属连词。,不是他没有讲清楚，就是我没听明白。 Either he did not speak distinctly or I did not hear well. 树林能为野生动物提供栖息之所，野生动物也能使树木茂盛起来。 Not only can a forest provide a home for wildlife, but also wildlife can in turn make the trees and plants flourish. 外商投资企业经企业申请，税务部门批准，可减免或免征工商统一税。 A foreign investment

13、 enterprise may apply to tax authorities and may enjoy, if the application is approved, reduction or exemption of the consolidation industrial and commercial tax.,要做好防汛工作，以免临时措手不及。 We must do a good job of flood prevention so as not to be caught unprepared. 为了生存，为了自己和子孙后代的衣食住行，人类和大自然不断地进行着斗争。 In ord

14、er to survive, to feed, to clothe and shelter himself and his offspring, man is engaged in a constant struggle with nature. 客人不来怎么办？ What shall we do if the guests fail to turn up? 他清晨坚持锻练，纵使天寒地冻，也不间断。 Persisting in early morning exercise, he went at it even in freezing weather. 假若哥伦布没有发现美洲大陆，别人也会发现

15、。 Even if Columbus had not discovered the continent of America, somebody else might have discovered it.,虽说他英语不怎么好，但也还能叫人听懂。 Though he does not speak English well, he still can make himself understood. 虽然不少人都劝过她，但她还是不同意跟他和解。 She still refuses to make it up with him despite exhortations from many peop

16、le. 随你怎么说，我就是不同意。 You may say as you like, but Ill never do it. 实验失败了，不过他并不灰心。 The experiment failed, but he didnt lose heart. 只要肯下功夫，哪有学不会的道理？ Any one can learn as long as he makes an effort. 除非接到命令，他决不撤退。 He would not retreat unless he received orders to do so. 不管困难有多大，都要完成任务。 Whatever the difficu

17、lties are, well have to fulfill the task. 无论如何，这个问题要马上考虑。 At any rate, the problem calls for immediate attention.,昨天没有来看你，是因为我有急事要办。 I didnt come to see you yesterday because I had some urgent matters to attend to. 由于我过分激动，以致把要讲的话丢掉了一大半。 I was so excited that I forgot more than half of what I intend

18、ed to say. 因天气不好，飞机不能按时起飞。 The departure of the flight has been delayed due to bad weather. 既然这种方式不行，我们就试试别的方式吧。 Since this doesnt work, lets try another way. 你们事先没有充分调查研究，以致作出了错误的结论。 You didnt conduct adequate research and investigation beforehand; consequently, you came to the wrong conclusion.,【Exercises】,一、翻译下列短语 股票交易所 股东，股票持有者 股票投资信托 股票经纪人 股票价格指数 股票转让 二、翻译下列条款 第一章股东与股东大会 第一节股东权利,第一条股东作为公司的所有者，享有法律、行政法规和公司章程规定的 合法权利。上市公司应建立能够确保股东充分行使权利的公司治 理结