财政学双语.docx
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财政学双语.docx
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财政学双语
Unifiedbudget:
Thedocumentwhichitemizesallthefederalgovernment’sexpendituresandrevenues.
统一预算:
联邦政府在一种文件中将其支出逐项列出的文件。
Regulatorybudget:
anannualstatementofthecostsimposedontheeconomybygovernmentregulations.
管制预算:
政府管制对经济产生的成本。
Entitlementprograms:
programswhoseexpendituresaredeterminedbythenumberofpeoplewhoqualify,ratherthanpresetbudgetallocations.
公民权利性计划:
(是指有关社会保障、公共福利计划、农产品价格维持等法律规定受益人和收益数额的政府支出项目)项目的成本不是由固定的美元数额来决定,而是由符合条件的人的数量决定。
Substitutioneffect:
thetendencyofanindividualtoconsumemoreofonegoodandlessofanotherbecauseofadecreaseinthepriceoftheformerrelativetothelatter.
替代效应:
是指一中商品价格的变化所引起的使消费者调整该种商品与其他商品需求量比例的效应。
Incomeeffect:
theeffectofapricechangethequantitydemandeddueexclusivelytothefactthattheconsumer’sincomehaschanged
收入效应:
收入效应指由商品的价格变动所引起的实际收入水平变动,进而由实际收入水平变动所引起的商品需求量的变动。
Welfareeconomics:
thebranchofeconomictheoryconcernedwiththesocialdesirabilityofalternativeeconomicstates.
福利经济学:
研究各种经济状态的社会合意性的经济理论的一个分支。
Paretoefficient:
anallocationofresourcesuchthatnopersoncanbemadebetteroffwithoutmakinganotherpersonworseoff.
帕累托效率:
要使一个人的境况变好,唯一的办法就是使另一个人的境况变坏。
Paretoimprovement:
areallocationofresourcesthatmakesatleastonepersonbetteroffwithoutmakinganyoneelseworseoff.
对在不使其他任何人境况变坏的情况下使某人的境况变好的资源进行重新配置。
Purepublicgood:
acommoditythatisnontrivialandnoexcludableinconsumption.
纯公共物品:
指既没有排他性有没有竞争性的产品和服务。
Privatization:
theprocessofturningservicesthataresuppliedbythegovernmentovertotheprivatesectorforprovisionandproduction
私有化:
把由政府提供的服务交给私人部门去提供和生产。
Commodityegalitarianism:
theideathatsomecommoditiesoughttobemadeavailabletoeverybody
商品平均主义:
要求某些商品人人有份
Externality:
anactivityofoneentitythataffectsthewelfareofanotherentityinawaythatisoutsidethemarketmechanism
外部性:
当某一实体的活动以市场机制之外的某种方式直接影响他人的福利时,这种影响称为外部性
Coasetheorem:
providedthattransactioncostsarenegligible,anefficientsolutiontoanexternalityproblemisachievedaslongassomeoneisassignedpropertyrightsindependentofwhoisassignedthoserights.
科斯定理:
认为只要财产权是明确的,并且其交易成本为零或很小,则无论在开始时财产权的配置是怎样的,市场均衡的最终结果都是有效率的理论。
Emissionsfee(排污费):
ataxleviedoneachunitofpollution
Costeffective:
apolicythatachievesagivenamountofpollutionreductionatthelowestcostpossible
成本有效:
一种以可能的最低成本实现的结果
Cap-and-trade(总量控制与交易制度):
apolicyofgrantingpermitstopollute,withthenumberofpermitssetatthedesiredpollutionlevel,andallowingpolluterstotradethepermits.
Incentive-basedregulations(激励型管制):
policiesthatprovidepolluterswithfinancialincentivestoreducepollution
Command-and-controlregulations(命令控制型管制):
policiesthatrequireagivenamountofpollutionreductionwithlimitedornoflexibilitywithrespecttohowitmaybeachieved.
Crowdout(排挤):
whenpublicprovisionofagoodsubstitutesforprivateprovisionofthegood.inthepresenceofcrowdout,whenthegovernmentincreasespubliceducation,thenetchangeintheamountofeducationislessthantheamountprovidedbythegovernment.
Charterschools:
publicschoolthatoperateunderspecialstategovernmentcharters.Withinlimitsestablishedbytheircharters,theseschoolscanexperimentwithavarietyofapproachestoeducationandgavesomeindependenceinmakingspendingandhiringdecisions.
特许学校:
特许学校属于公立学校,它们在政府特许的情况下,按国家标准办学,但教学有自由,在开支和雇佣方面也有一定的独立性。
Schoolvoucher:
avouchergiventoafamilytohelpthefamilypayfortuitionatanyqualifiedschool.theschoolredeemsthevoucherforcash.
教育券:
教育券是指政府把教育经费折算成一定数额的有价证券发给每位学生。
Socialinsuranceprograms(社会保险):
governmentprogramsthatprovideinsurancetoprotectagainstadverseevents
Insurancepremium(保险费):
moneypaidtoaninsurancecompanyinexchangeforaguaranteeofcompensationgivenaspecifiedadverseevent.
Riskaversion(风险厌恶):
apreferenceforpayingmorethantheactuariallyfairpremiuminordertoguaranteecompensationifanadverseeventoccurs.
Riskpremium(风险溢价):
theamountabovetheactuariallyfairpremiumthatarisk-aversepersoniswillingtopaytoguaranteecompensationifanadverseeventoccurs.
Asymmetricinformation(不对称信息):
asituationinwhichonepartyengagedinaneconomictransactionhasbetterinformationaboutthegoodorservicetradedthantheotherparty.
Adverseselection(逆向选择):
thephenomenonunderwhichtheuninformedsideofadealgetsexactlythewrongpeopletradingwithit.
由于信息不对称,保险公司得到的客户恰恰是有毛病的人
Communityrating(团体费率法):
thepracticeofcharginguniforminsurancepremiumsforpeopleindifferentriskcategorieswithinacommunity,thusresultinginlow-riskpeoplesubsidizinghigh-riskpeople.
向某一由不同健康风险的个人组成的团体收取统一保费
Moralhazard(道德风险):
whenobtaininginsuranceagainstanadverseoutcomeleadstochangesinbehaviorthatincreasethelikelihoodoftheoutcome.
道德风险指在委托一代理关系中,代理人为了追求自身利益最大化而不惜损害委托人利益的行为
Deadweightloss(无谓损失):
thewastethatexistswhentradesoccurinwhichmarginalcostexceedsmarginalbenefit,orwhentradesinwhichmarginalbenefitexceedsmarginalcostdonottakeplace.
Third-partypayment(第三方支付):
paymentforservicesbysomeoneotherthantheconsumer.
是指一些和国内外各大银行签约、并具备一定实力和信誉保障的第三方独立机构提供的交易支持平台
Cost-basedreimbursementorfee-for-service(按费用补偿制度或一次一付医疗费制度):
asystemunderwhichhealthcareprovidersreceivepaymentforallservicesrequired
保单对包间提供者的支付都是以治疗病人的实际费用为基础的
Managedcare(管理保健):
anyofavarietyofhealthcarearrangementsinwhichpricesarekeptdownbysupply-sidecontrolofservicesofferedandpricescharged
从市场的供给面而非需求面入手,即限制利用并降价的做法。
Capitation-basedreimbursement(按人头补偿制):
asysteminwhichhealthcareprovidersreceiveannualpaymentsforeachpatientintheircare,regardlessofservicesactuallyusedbythatpatient.
保健提供者每年按服务的病人得到费用支付,而不管该病人实际接收的而医疗服务是多少
Medicare(医疗保险):
federallyfundedgovernmentprogramthatprovideshealthinsurancetopeopleaged65andoverandtothedisabled.
政府向65岁以上的老人和伤残人提供健康保险
Medicaid(医疗补助):
federal–andstate-financedhealthinsuranceprogramforthepoor
医疗补助是对低收入者的最大政府支出计划,为现金福利计划的受益者提供健康保险,由联邦政府和州政府共同管理
Catastrophicinsurancepolicy(灾难保单):
aninsurancepolicythathasahighdeductibleandgenerouscoverageforhighmedicalcosts.\
Fullyfunded(完全积累制):
apensionsysteminwhichanindividual’sbenefitsarepaidoutdepositsthathavebeenmadeduringhisorherworkinglife,plusaccumulatedinterest
个人把新进的一定比列存入某种基金,随着时间推移该基金会积累利息,到退休时本金和应计利息用来支付退休金
Pay-as-you-go(现收现付制):
apensionsysteminwhichbenefitspaidtocurrentretireescomefrompaymentsmadebycurrentworkers.
退休者领取的养老金来自目前正在工作的人的缴款
HI:
hospitalinsurance(医院保险):
partAcomponentofMedicarethatcoversinpatientmedicalcareandisfoundedthroughapayrolltax
参加医院保险是强制的,它覆盖住院病人的医疗保险
SMI:
supplementarymedicalinsurance(补充医疗保险):
partBcomponentofMedicarethatcoversphysicianservicesandmedicalservicesrenderedoutsidethehospitalandisfundedbyamonthlypremiumandbygeneralrevenues
它对医院之外的医生、医生订购的用品及提供的医疗服务付费,补充医疗保险是资源的,。
参保者必须每月支付保费,且保费不是一成不变的
Bequesteffect(遗赠效应):
theorythatpeoplemaysavemoreinordertofinancealargerbequesttochildreninordertooffsettheintergenerationalredistributionofincomecausedbysocialsecurity.sustainablesolvency:
expectedpresentvaluesofrevenuesandexpendituresareequalintotheindefinitefuture.
是指人们增加储蓄,以便消除社会保障队其子女收入的影响,从而增加遗赠的现象
Sustainablesolvency(可持续偿付能力):
expectedpresentvaluesofrevenuesandexpendituresareequalintotheindefinitefuture
社会保障的任何改革建议,当真都应在无限的未来使之具有偿付能力的条件
In-kindtransfer(实物转让):
paymentsfromthegovernmenttoindividualsintheformofcommoditiesorservicesratherthancash
以商品或服务的形式而非现金的形式支付给个人
Maximumcriterion(极大极小准则):
socialwelfaredependsontheutilityoftheindividualwhohastheminimumutilityinthesociety
指社会福利等于最小个人效用这一社会福利函数所蕴含的社会目标准则
Expenditureincidence(支出归宿):
theimpactofgovernmentexpendituresonthedistributionofrealincome.
支出政策对实际收入分配的影响
Timeendowment(时间禀赋):
themaximumnumberofhoursanindividualcanworkduringagivenperiod.
个人在给定期限内所能完成的最大工作时间
Earnedincometaxcredit(劳动所得税收抵免):
ataxcreditforlow-incomeindividuals.
对低收入家庭的一种收入补助
Statutoryincidence(法定归宿):
indicateswhoislegallyresponsibleforatax
谁在法律上负责纳税
Economicincidence(经济归宿):
thechangeinthedistributionofrealincomeinducedbyatax.
指税收引起的私人实际收入分配的变化
Excessburden(超额负担):
alossofwelfareaboveandbeyondtaxescollected.alsocalledwelfarecostordeadweightloss.
税收造成的福利损失超过税收收入
Equivalentvariation(等价变化):
achangeinincomethathasthesameeffectonutilityasachangeinthepriceofacommodity.
指用于衡量消费者为避免商品价格的变化,所愿意付出的收入损失的指标
Lumpsumtax(一次总付税):
ataxwhosevalueisindependentoftheindividual’sbehavior.
可定义为纳税人必须支付一定数额,与纳税人的行为无关
Ramseyrule(拉姆齐法则):
tominimizetotalexcessburden,taxratesshouldbesetsothatthetaxinducedpercentagereductioninthequantitydemandedofeachcommodityisthesame
为了使总体超额负担最小化,税率的确定应当使各种商品的需求量按相同的比例下降。
Inverseelasticityrule(反弹性法则):
forgoodsthatareunrelatedinconsumption,efficiencyrequiresthattaxtaresbeinverselyproportionaltoelasticity’s
只要商品在消费商不相关,税率就应当与弹性成反比例
Userfee(使用费):
apricepaidbyusesofagovernment—providedgoodorservice
由使用政府提供的物品或服务的人支付的价格
Benefits-receivedprinciple(受益原则):
consumersofapubliclyprovidedserviceshouldbetheoneswhopayforit
公平性要求公共提供服务的消费者要为其消费付费
Linearincometaxschedule(线性所得税):
seeflatincometax
Flatincometax(同一所得税):
ataxscheduleforwhichthemarginaltaxrateisconstantthroughouttheentirerangeofincomes
Transitionalequity(转变公平):
fairnessinchangingtaxregimes
改变税制的公平程序
Adjustedgrossincome(AGI)(调整后毛所得):
totalincomefromalltaxablesourceslesscertainexpensesincurredinearningthatincome
所有应税来源的所得总额,减去为取得这些所得而发生的特定费用
Capitalgain(loss)(资本利得
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