《商务管理》毕业论文选题参考 1、ⅹⅹ公司营销渠道研究 2、ⅹⅹ公司部门绩效评价研究 3、ⅹⅹ公司员工激励模式研究 4、ⅹⅹ公司质量推到方法研究 5、ⅹ
《商务管理》毕业论文选题参考1、ⅹⅹ公司营销渠道研究2、ⅹⅹ公司部门绩效评价研究3、ⅹⅹ公司员工激励模式研究4、ⅹⅹ公司质量推到方法研究5、ⅹⅹ公司流程改善研究 6、某企业品牌战略分析7、某企业质量战略分析8、某行业竞争战略分析9、某企业竞争战略分析10、某行业调研报告 11、民营企业的人力资源管理战略研究。12、企业人员绩效评价机制的建立与完善研究。13、企业吸引人才的策略分析。14、以人为本在企业人力资源管理中的运用探讨。15、论道德在企业人力资源管理中的价值。16、员工忠诚度探讨。 17、论企业人力资源管理的策略。18、论企业应对知识经济（或全球化）挑战的策略。19、论企业核心竞争力的培育与提升。20、论网络时代的企业与顾客关系。 21、私营中小型企业创业战略研究。22、零售企业的市场营销战略研究。23、市场调研。 24、广东省中小企业出口渠道及产品营销问题25、广东省外向型企业员工培训问题26、WTO与中国外贸体制研究27、广东省出口企业贸易预警(如反倾销预警、知识产权预警) 28、国有企业改制问题 29、珠三角技能人才激励现状及发展趋势研究30、论中小企业的薪酬与激励机制31、广东民营中小企业吸引人才的策略分析32、企业核心竞争力与资源管理的关系研究33、企业文化与企业凝聚力 34、物流管理/供应链管理等。35、客户关系管理/网络营销/网络广告等。36、企业资源规划/企业信息化/信息系统/业务流程重组等。37、电子商务38、电子政务等39、试论民营企业家族化经营模式的改革方向40、民营企业发展中的问题与对策。41、中国加入WTO后中小企业的竞争优势。42、激励理论在企业管理中的运用43、企业提升顾客满意度的方法研究。 44、技术性贸易壁垒对我国农产品出口的影响及对策 45、中国—东盟自由贸易区的发展与利弊分析 46、反倾销案例分析 47、中国企业国际化模式比较 48、物业管理相关问题研究 49、结合工作实际拟定论文题50、XX企业风险管理策略研究 51、XX企业生产运作战略分析 52、XX企业的流程分析和改善 53、XX企业的选址规划分析 54、XX企业的库存管理策略研究55、中小型企业信息化实施策略探讨 56、激励理论在企业中的有效运用（案例研究）。57、营销伦理研究，（案例研究）。58、企业诚信研究，（案例研究）。59、企业文化建设（案例研究）。 60、劳动合同法对人力资源管理的影响及其对策研究61、企业差异化薪酬制度设计和应用研究62、企业人力资源的分类及其管理模式研究63、基于员工工作特征的绩效考核方法的选择与设计研究64、基于可雇佣性的职业生涯开发策略研究65、深圳市人力资源配置模式研究66、基于工作成就感的员工激励措施研究67、新员工职业培训的开发与效果评估研究68、结合自己的工作选择题目 69、企业的社会责任问题研究。70、跨国公司与跨文化冲突问题研究。71、中小企业的发展战略研究。72、企业危机管理73、企业品牌管理 74、中小企业人力资源管理研究 75、市场竞争策略研究 76、企业文化研究 77、企业激励机制建设78、企业薪酬制度设计79、员工激励80、团队建设81、员工招聘和选择82、员工培训 83、旅游规划84、餐饮管理和餐饮项目85、连锁经营86、电子商务87、网上营销 88、商品房买卖合同中的相关法律问题(霸王条款问题、定金圈套问题和欺诈双倍赔偿问题)89、物业管理相关法律问题（物业管理职能问题、物业管理权限问题和物业公司与业主关系）90、消费者权益保护问题（对王海知假买假现象的评价、经营者对消费者在消费场所人身财产安全损害的安全保障义务问题、消费者的人格尊严问题）91、避税法律问题研究（避税的法律界限、外企避税与逃税）92、公司社会责任93、独立董事制度问题研究94、上市公司中小股东权益保护问题（累积投票制问题、股东代表诉讼问题）95、一人公司问题研究（法定资本制问题、公司法人人格之否认）96、保险法相关法律问题（机动车肇事赔偿责任的归责原则问题、保险公司的告知义务问题、交强险问题）97、金融领域的相关法律问题（银行服务收费问题、网上银行存款被盗的责任划分问题 98、跨国公司在中国的市场营销策略研究─—以XX公司为例 99、XX公司的营销渠道策略研究 100、渠道关系的生命周期研究──以XX公司为例 101、服务营销策略研究──以XX公司为例 102、客户关系管理战略研究 103、英美企业文化之比较（可任选两个国家） 104、征信体系建设的路径分析 105、美国征信体系的特点及对我国的启示（可任选一国） 106、跨国公司社会责任研究 107、企业绿色营销的策略研究 108、基于BPR的企业流程设计（以某企业为例） 109、科技型企业网络商务方案设计 110、ERP与商务智能的关系研究 111、我国企业信息化建设的问题与对策 112、现代企业的知识管理问题研究 113、某企业的国际化经营战略研究 114、跨国公司在某行（产）业垄断经营倾向的影响研究 115、某行（产、企）业竞争战略分析 116、某行（产业、企业）业的发展策略研究 117、某行（产业、企业）业的现状、存在问题及对策研究 118、外资进入对某行业（产业）的影响及对策研究 119、某公司某某战略分析 120、某企业的跨国经营模式的实证研究 121、某行业的差异化战略分析 122、深圳文化产业发展战略分析 123、某公司员工激励存在问题及其对策探讨 124、某行业的竞争争态势与企业发展策略分析 125、某外资企业某内资企业的经营比较 126、企业文化对构建企业核心竞争力的影响分析 127、某地旅游业发展现状与策略分析
有到一年毕业生写毕业论文的时间了，市场营销的毕业论文在选题上有哪些要求呢?有没有市场营销的论文题目构架格式呢?下面是我精心为你们整理的关于2017市场营销毕业论文题目提纲格式架构的相关内容，希望你们会喜欢!2017市场营销毕业论文题目提纲格式架构 一、专题研究类 1. 谈谈产品寿命周期与营销策略的关系 2. 产品特点与广告媒体的选择 3. 定价技巧的应用 4. 浅析直接营销在企业销售中的应用 5. 论公关促销策略 6. 定价策略和降价决策分析 7. 企业绿色营销问题的探析 8. 分销渠道管理中存在的问题及对策 9. 高新技术企业营销渠道设计与创新探讨 10. 试论企业销售渠道的创新与优化 11. 网络时代的消费特征及营销对策 12. 国际营销中产品的包装、促销与传播 13. 制约我国企业开展绿色营销的原因及其对策 14. “定制营销”理念的前瞻及潜力刍议 15. 市场营销观念与商品包装的伦理道德问题 16. 分销网络的有效管理与创新 17. 论渠道价值链增值管理对策 18. 跨文化交际中的跨国公司营销策略 19. 浅谈产品直销的利与弊 20. 营销道德失范的成因分析 21. 浅议利用营销中的非价格因素提高企业核心竞争力 22. 市场定位战略的应用 23. 市场渗透策略的应用 24. 销售人员销售目标值确定的依据 25. 谈谈与推销对象的交往技巧 26. 销售工作中的渠道组合策略 27. 产品寿命周期与渠道组合策略 28. 如何合理控制销售费用 29. 关于连锁经营运行模式的思考 30. 企业开拓国际市场的产品营销策略探讨 31. 市场营销渠道的冲突与管理 32. 试论网络时代的客户关系管理 33. 从汽车销售谈代理制与集团经营 34. 企业文化在产品销售中的推动作用 35. 服务营销新模型 36. 论“名牌”的特征及产生条件 37. 我国银行业市场营销中存在的问题及对策 38. “4P”、“4C”、“4S”三位一体的结合与应用 39. 快速消费品的营销渠道管理 40. 营销组织设计和再造问题 41. 商品房市场营销策划问题 42. 高新技术产品营销问题探讨 43. CRM在汽车营销企业中的开发与应用 44. 我国企业绿色营销理念及实践的特征分析 45. 论生态型企业营销体系的建立与改造 46. 高科技企业的网络营销 47. 中国汽车企业自主品牌营销策略研究 48. 国内连锁经营模式中的主要问题及对策 49. 医疗服务营销中的客户关系管理 50. 网络营销时代旅游企业的客户关系管理 51. 网络营销中的广告策略探究 52. 浅析服务企业个性化服务营销策略 53. 家电连锁企业物流配送策略研究 54. 我国房地产营销策略存在的问题及对策 55. 网络购物中影响消费者信任的因素研究 56. 体验营销在某行业的运用 57.论服务企业的客户关系管理 58.跨文化营销的挑战与对策研究 59.营销渠道变革的新趋势研究 60.高科技产品的营销战略研究 61.整合营销及其应用分析 62.企业危机公关研究 63.谈判中的沟通技巧 64.论营销城市 65.企业内部公共关系研究 二、企业、产品研究类 1. 某企业(产品)的市场调研 2. 某公司CI设计方案 3. 某企业广告案例分析 4. 某企业市场调查和市场预测的实施方案 5. 某企业销售激励机制的设计 6. 某公司营销战略研究(毕业论文参考网整理收集 ) 7. 某公司营销队伍的组织与设计 8. 某公司企划案例研究 9. 某企业促销方式评价 10. 某企业服务质量控制方案与评价 11. 某产品企划案 12. 某公司或产品广告效果评价 13. 某企业品牌营销策略研究 14. 为某企业制定销售人员培训计划 15. 某产品分渠道研究 16. 为某企业制定销售人员培训计划 17. 为某企业制定销售人员培训计划 18. 某企业新产品营销策略研究 19. 对某产品的市场预测 20. 某产品市场调查表的设计及分析 21. 某新产品投放市场的营销策略组合 22. 某产品寿命周期分析及营销策略的选择 23. 某企业内部治理机制与企业营销绩效关系研究 24. 某企业多元化经营战略的选择与实施 25. 浅析某企业实施绿色营销的问题以及对策 26. 如家经济型连锁酒店的营销策略分析 27. 宝洁洗发水多品牌实施的效度分析 28. 诺基亚新产品开发程序的效度分析 29. 宜家公司对我国家具零售业的影响与对策 30. 对新东方教育科技集团发展战略的探讨 31. 沃尔玛连锁经营中存在的问题与对策 32. 蒙牛公司企业文化营销探析 33. 海尔集团员工与顾客满意度探析 34. 李宁公司品牌营销研究 35. 中国某品牌国际化战略研究 市场营销论文题目 市场营销专业2010届部分毕业论文题目(市场营销类) 1,中小企业产业市场营销障碍与对策 2,供应链系统中关于提高服务质量的探讨 3,供应链管理中供应商选择问题的研究 4,浅谈产品直销的利与弊 5,呼伦贝尔市旅游营销问题和发展策略 6,呼伦贝尔市保险业市场营销管理现状,问题及对策 7,呼伦贝尔市旅游业营销策略与分析 8,营销创新——我国企业的营销创新研究 9,浅析电子商务产品的定价方法与策略 10,从银行业务拓展看银行营销 11,我国企业网络营销存在的问题及对策 12,营销整合的策划性研究 13,我国网络游戏营销策略分析——以《 》为例 14,关于呼伦贝尔市宽带市场的 调查报告 15,小论电子商务对市场销售的影响 16,论营销职能是企业的基本职能 17, 谈企业目标市场选择与产品开发 18,某产品寿命周期分析及营销策略的选择 19,营销策略中广告的运用 20,产品特点与广告媒体的选择 21,论消费心理预测 22,消费心理与广告研究 23,营销活动中的公共关系分析 24,营销活动中的定价技巧 25,激励因素在销售管理工作中的作用 26,我国不同职业和收入群体的消费心理现状研究 27,市场细分原理与企业目标市场选择 28,某新产品投放市场的营销策略组合 29,我国服装业营销渠道管理研究 30,快速消费品行业营销渠道管理研究 31,我国连锁企业商品配送问题研究 32,连锁企业的供应链管理研究 33,企业对经销商的选择和管理 34,我国物流现代化的现状及对策研究 35,浅析当前工商企业营销渠道的矛盾冲突 36,水平渠道冲突与管控 37,垂直渠道冲突管控 38,中小企业品牌建设研究 39, 结合行业谈企业营销战略选择 40,中小企业市场营销定位研究 41,企业定位与企业品牌建设的关系研究 42,企业定位中差异性特征的选择 43, 中小企业市场目标市场选择 44, 中小企业的差异性塑造 45,中小企业产品组合策略选择 46,产品组合策略与价格策略协同问题研究 47,终端主导市场条件下企业渠道变化 48,谈谈产品寿命周期与营销策略的关系 49,企业包装策略研究 50,差异化营销策略分析 51,产品分销中窜货问题研究 52, 论新产品开发策略 53,论渠道创新策略 54,论酒类产品的渠道策略 55, 食品企业品牌提升研究 56,中小型企业应该如何设计渠道结构 57, 啤酒企业的渠道策略研究 58,企业物流管理信息化问题及对策研究 59,论供应链战略联盟管理 60,市场预测手段研究 公共关系论文参考题目 1,社会主义市场经济条件下的政府公关问题 2,乡镇企业的公共关系问题研究 3,试论公关策划的几个问题 4,试论广告策划 5,创新思维在公关中的应用 6,经济全球化与公关观念创新 7,产品推销中的公关策略 8,市场经济中的企业形象策略 9,良好的购物环境在促销中的意义 10,企业转换经营机制中的公关问题 12,市场经济与公共关系的关系 13,试分析马斯洛的需要层次论 14,组织变革的理论分析 15,试论现代管理的系统观 16,试论现代管理的人本原理 17,政府公关形象的塑造 18,企业文化建设研究 19,公共关系在我国的发展趋势 20,公共关系危机处理的对策 21,组织形象构成要素分析 国际市场营销论文: 1,国际企业如何避免水土不服 2,国际企业市场进入模式及其选择研究 3,跨国经营中的文化营销 4,论我国出口企业核心竞争力的培育与构建 5,知识经济条件下国际营销渠道的变革趋势与策略 6,国际营销的两个流派: 标准化观点对适应性观点 7,国际营销: 标准化与差异化的融合 8,国际营销渠道中的渠道行为 9,经济全球化时代国际营销战略新发展 10,国际营销渠道新特点与跨国经营 11,试论我国企业在国际营销中的品牌策略 12,中国企业国际营销进展: 阶段特征与战略转变 13,经济全球化与我国国际营销战略 14,试论跨国战略联盟与提高企业国际营销效率 15,全球本地化: 国际营销之谜 16,绿色贸易壁垒与国际绿色营销研究 消费者行为学论文: 1,品牌形象的消费行为学研究 2,大学生消费心理和消费行为的研究 3,大学生消费行为的分析与引导 4,关于绿色消费行为的思考 5,当代大学生消费结构与消费行为探析 6,解读女性消费者行为学的理论范式 7,区域差异的消费行为研究 8,信息不对称条件下的消费者行为 9,论大学生的消费行为及其社会心理特点 10,消费体验理论评述 11,个人消费行为模型分析 12,方消费者行为学研究理论和方法评析 13,非理性消费行为理论分析 14,中年女性消费行为特点与营销策略 15,广告信息对消费行为的影响及作用 16,影响农民消费行为的制约因素及化解 17,农村不同收入群体消费行为特征分析 18,大学生通信业务消费行为分析 19,大学生不良消费行为的现状, 原因和对策 20,对从众消费行为的分析与思考 21,转型时期中国消费行为研究 22,网上消费者消费行为研究 服务营销论文题目: 1,论服务与服务营销 2,服务营销研究的热点与发展趋势 3,服务营销创造顾客忠诚 4,超市服务营销战略探析 5,关系营销: 服务营销的理论基础 6,透视服务营销的分析框架 7,服务营销: 21 世纪企业营销立足之道 8,服务营销打造顾客满意 9,现代企业中的服务营销 10,服务质量分析及评价研究 11,服务营销的定价策略研究 12,论服务营销的有形化策略 13,服务营销创造顾客忠诚 14,服务利润链与内部营销 15,客户关系管理在医院服务营销中的应用 16,服务营销的基础探析 17,知识经济与服务营销 18,顾客满意战略与服务营销 19,企业服务营销的初步探讨 20,服务质量差异模型及应用 21,服务营销与企业经营战 22,城市超市顾客消费行为模式研究
浅谈建筑工程成本分析与控制 【摘要】现阶段施工企业都把“利润”作为企业最重要的管理核心，这是企业保持改革、稳定和可持续发展的基础。作为施工企业如何更进一步去搞好工程的成本管理这一核心工作，本文主要对建筑工程中成本分析与成本控制如何操作更符合工程项目施工的实际，下面我从以下几个方面谈点体会供大家参考 。 【关键词】+模式；成本分析标准；成本效益 成本分析与控制的必要性 我们的工程成本控制，不仅要反映投资决策、设计、发包和施工，被动地控制工程造价，更要主动地影响投资决策，影响设计、发包和施工，主动地控制工程成本。 现阶段进行成本控制的主要形式是+模式： 其中成本分析与成本控制通常相互交替发生，并相互影响。当成本计划确定后首先就要分析计划实现的可行方式，当成本控制出现偏差时，又要及时分析偏差产生的原因及纠偏措施，为成本考核提供依据。 成本分析的定义及标准格式 . 成本分析的定义： 成本分析主要指对建设项目的成本数据进行科学体系的分类，以标准统一的成本分析格式进行分析，从而得以简化成本的审核和同比。成本分析的结果报告可以清晰的体现一栋建筑物的成本是如何在建筑物的组成构件之间分配的。当进行建筑物的成本比较时，往往会将项目成本比较建立在工程相似基础上，将那些工程差异较大，没有可比性的项目分开。成本分析是成本控制的基础，它的主要目的是： .. 明确在一座建筑物的各个元素上已经花费了多少成本。 .. 判断一下项目成本是否已经被平衡分配。 .. 对不同建筑物中相同元素的成本可以进行同比分析。 .. 其他建筑物可参照使用的成本数据。 . 成本分析的格式化标准 针对各类建筑物的成本分析需要明确成本分析体系及其相应的格式，否则，成本无法实现有效的同比和控制。成本分析标准表格有两种形式：简明成本分析和详细成本分析。 其中简明成本分析只提供工程和几个基本组成元素成本的相关信息，以平米建筑面积的成本表示。 详细成本分析则包含了大量信息：比如工程的建筑形式、建筑物的选址/现场情况、市场状况包括招投标水平、劳动力和原材料的获取情况、承包合同的详细说明、还有包括建筑物的设计特点例如建筑面积、屋顶面积、外墙面积、墙面/地面比和楼层高度。 通过汇总建设项目所有成本信息、并转换成建筑物的所有元素和元素组的成本信息。然后，将这些内容用总元素成本造价和每平米建筑面积单方造价来表示。同时，也要列出每个元素的单位数量和元素单价，在进行类似项目成本比较时，这些信息非常具有参考价值。 工程成本控制的基本思路 经过成本分析我们可以得到对成本影响较大的关键元素，想要行之有效的控制成本，就需要对这些关键元素进行控制，控制的状态是动态的，在确定控制目标值后，应在在项目实施过程中阶段性地收集完成目标的实际数据，然后将实际数据与计划值比较，若出现较大偏差时采取纠正措施，以确保目标值的实现。 成本控制的全过程分为三个阶段：事前控制、事中控制、事后控制。三个阶段应以事前控制为主，即在项目投入阶段就开始，可以起到事半功倍作用。为达到工程成本在“施工前”计划目标值测定的科学合理性，首先必须把满足工程项目施工生产作为前提。同时目标值的确定必须适应市场经济运行规则，以企业自身的管理水平和综合实力为基础。企业基础管理工作水平的高低对项目法施工的管理有直接的影响，分析要细、有深度。将着力点放在加强管理和内部挖潜上构思，强调对确定成本目标值的调查和分析，明确影响成本主体的内因和外部条件，才能达到预测的准确性，符合实际施工管理要求，为竣工后的总结评估提供科学的依据。 工程成本控制的关键点 . 控制成本效益 成本收益主要包括工程签约合同造价、施工过程中的设计变更增、减工程造价、现场签证、施工中采用“四新”技术(新材料、新工艺、新设备、新技术)和科技成果创造的效益，施工中的量、价控制节余、施工结算中的收益等。 . 控制施工进度成本 合理地加快工程的施工进度，缩短施工周期是节约机械设备、“三大”工具租赁费用、节省现场管理费用的有效途径。施工中按照“精干、合理、科学、高效”的原则，优化配置各种施工资源。加强对各分部分项工程施工计划的节点控制和动态管理，加强施工调度，避免因施工计划不周和盲目调度造成的窝工损失、机械利用率降低、物料积压等而使施工成本增加，加大周转料具的合理投入，提高利用率和周转次数降低成本，加大科技含量，推广应用“四新”技术，合理采用“新技术、新工艺”。 . 控制质量成本 严格按施工图纸、施工规范、操作规程、质量验收评定标准组织施工。制定工程质量预控目标，严格监督、检查，确保各分部、分项工程一次交验合格，减少返工、浪费造成的损失支出。例如：在框架中间层端节点处，根据柱截面高度和钢筋直径，梁上部纵向钢筋可采用直线锚固或端部带�0�2弯折段的锚固方式。在承受静力荷载为主的情况下，水平段的粘结能力起主导作用。据有关资料表明，当水平段投影长度不小于.la,垂直段投影长度为d时。已能可靠保证梁筋的锚固强度和刚度，故我们应及时纠正以前必须要满足总锚长不小于受拉锚固长度的要求，避免材料的浪费。 . 控制安全生产、文明施工、形象成本 根据工程的特点，施工周边环境状况，制定满足本工程施工生产的安全防护措施方案。合理投入安全用工、用料，在实施中进行重点监控，确保不发生安全事故。同时要做好不可预见成本风险的分析和预控，编制相应的应急措施;尽量减少场内材料、工用具的二次转运。制定文明施工责任制度细则，分片包干，使各作业场地做到工完料尽、场清，降低非生产用工费用的支出。 项目在施工过程中降低成本的基本方法 . 人工费控制：把施工成本管理责任制度与对项目管理者的激励机制结合起来，以增强管理人员的成本意识和控制能力。人工费控制实行量价分离的方法，做好人工成本的询价，同时防止重复用工、返工损失等造成的人工费的超支，严格控制其它非生产性用工。 . 材料费控制：以施工消耗定额为计算依据，同样按“量价分离”的原则将各分部、分项工程的工程量进行精确计算后实行限额领料，超支自负;节约分成。对于超量要查找原因，明确责任，经处理后才能另补料单领用。加强材料的计划管理，做到“货比三家”，择优选购;减少材料的库存成本和运输成本，降低材料采购成本价。 . 机械费控制：根据不同的建筑物合理的选择机械及组合方式。合理调控施工生产顺序，尽量避免设备的停置造成的窝工，做好机操人员与生产班组的协调和配合工作，提高设备的台班产量。 . 经营招待费控制：协调处理好业主、监理、质检、材检、安检、消防和环保等行业管理部门的关系，把好质量、安全、文明施工关，确保各分部、分项工程质量交验一次合格，技术档案资料签字手续一次到位，避免重复交验所浪费的人力物力财力。 . 办公费用控制：加强对施工生产区，办公、生活区用水、用电的控制和管理，禁止长明灯、长流水现象发生。积少成多，全方位的进行成本控制。 . 财务管理控制：必须建立一套健全的财务管理制度，按规定的权限和程序对项目资金的使用和费用的结算支付进行审核、审批，使其成为施工成本控制的一个重要手段。 结束语 随着施工企业标准化、规范化、程序化、信息化管理的不断完善和深入发展，施工企业的管理重心和管理责任转向工程项目本身。只有通过对加强各项目的监督、管理降低成本，才能获得管理效益。
1.论受托责任与审计发展
2.关于中小企业筹资问题的研究
3.关于企业内部审计与职能的认识
4.我国审计如何应对知识经济时代的到来
5.论非财务审计范围与体系
6.我国开展管理审计的讨论
7.上市公司筹资渠道与经济效益关联性分析
8.论审计的现代化
9.现代企业财务管理目标的比较与分析
10.关于我国企业推广管理会计的状况探索
11. 关于最佳资本结构的理论与实践的研究
12. 论审计的作用及其发挥
13. 论审计在经济发展中的作用
14. 论我国独立审计准则的完善
15. 论我国审计体系的完善
16. 投资决策的分析方法
17. 关于敏感性分析
18. 审计学科体系的构建
19. 关于成本差异分析的研究
20. 大学审计学教育存在的问题与对策
21.上市公司审计存在的问题与对策
22. 我国政府审计存在的问题与对策
23. 会计事务所管理的若干问题探索
24. 论注册会计师职业道德
25. 论注册会计师的知识体系
26. 论我国注册会计师事业的发展方向
27.对非财务审计发展趋势分析
28.论企业环境审计
29. 论上市公司环境信息披露
30.论环境审计的理论基础
31.论环境审计的发展趋势
会计是研究如何对再生产过程中的价值活动进行计量、记录和预测；在取得以财务信息为主的经济信息基础上，监督、控制价值活动，促进再生产过程，不断提高经济效益的一门经济管理学科。审计是独立于被审计单位的机构和人员，对被审计单位的财政，财务收支及其有关的经济活动的真实，合法和效益进行检查，评价，公证的一种监督活动。
实践教学
经济学基础、经济法、税法、会计学原理、企业财务会计、企业财务管理、审计学原理、企业财务审计、建筑工程概论、会计电算化、建筑项目预决算编制与审计、审计电算化、会计实训、审计实训、社会调查与社会实习、毕业实习等，以及各校的主要特色课程和实践环节。
培养目标
会计与审计专业培养德、智、体、美全面发展，掌握会计专业知识、计算机基础知识及电算化知识，熟悉工商企业、金融企业及行政事业单位的会计业务与管理，能熟练地应用各种财务软件处理经济业务，有较强的综合业务能力和实际操作能力，适应现代企业管理的高级应用复合型专业技术人才。
专业能力
综合运用会计、审计专业知识，承担企、事业机关单位会计、审计工作的能力。
项目成本控制问题分析与对策论文
摘要： 首先介绍了唐通项目养护改造工程项目，然后对该项目成本控制进行概述并对施工过程中项目成本控制问题进行分析，其中存在很多问题，如合同条款欠严密，成本编制不科学，资源配置缺乏合理性，政策及社会因素的影响，成本控制人员整体素质不高等问题，最后对这些问题一一进行解决并提出相关对策，主要包括建立健全企业成本管理机制和制度，加强合同管理，树立全员成本控制观念，优化施工方案及资源配置，深入了解市场行情，提高造价人员素质等内容。
关键词： 项目成本；交通规划；沥青混凝土
1项目成本控制概述
工程项目成本是指项目建设过程中各种耗费的总和。所谓工程项目成本控制即对项目成本费用的管理，是指在工程建设各个阶段，把工程项目的费用控制在批准的费用限额以内，不断进行计划值与实际值比较，发现偏差，分析偏差产生的原因，及时采取纠偏措施，以保证项目费用管理目标的实现，使得在整个工程项目中能合理使用人力、物力、财力，取得较好的经济效益[1]。
2施工过程中项目成本控制问题分析
唐通公路项目，路线平交道口较多，沿途村镇段较多，拆迁难度较大，工期较长，因而成本控制难度也大大增加。成本控制的发生和形成是一个动态的过程，这就决定了成本控制也是一个动态过程。在项目实施过程中，根据成本计划值与实际值的不断比较，不断纠偏，尽可能的实现计划成本水平。对此，公司对影响成本控制的问题进行了总结，主要概述如下：
合同条款欠严密
工程建设项目合同是双方（或数方）当事人关于建设项目事宜已发订立的有关权利、义务和责任的协议[2]。专业分包合同、材料采购合同、机械租赁合同等项目实施过程中的合同如条款约定的稍有不明确或不合理，就会引起双方理解差异，执行过程中出现纠纷，导致量价变化，出现偏离计划成本的现象。
成本编制不科学
（1）唐通线的工期比较长，而且工序复杂，涉及较广的范围，市场价格波动大，影响成本。在成本编制时，材料价格预算方面没有一定的预留空间，而材料费用占整个工程造价的65%左右，工程所需的材料受市场波动，在价格方面波动较大。因此，唐通线实际成本超出计划成本的重要原因之一就是材料市场价格的不稳定性。
（2）在成本编制时，相关的造价人员没有细致的深入排查工程项目，对工程的实际情况掌握不准确，造成了成本编制的不合理性与不完善性。唐通线沿线村镇段较多，拆迁难度较大，种种地方问题严重影响施工进度，造成成本大幅增加。
（3）建筑材料容易受到市场价格的大幅度影响，致使材料价格的变化趋势比较明显，即使成本制定之初能够对预算的材料价格初步定位，但是项目工期比较长，而且同行业竞争越来越激烈，使材料市场价格陷入了难以控制的局面，进而使工程成本增加。
资源配置缺乏合理性
项目实施过程中，施工组织方法不够先进，不能合理有效地进行资源配置，引起人员机械窝工，造成浪费，增加不必要的成本。
政策及社会因素的影响
唐通线项目工期25个月，而且工序复杂，涉及较广的范围，使得工程成本会随着政策变化和社会因素的影响而增加。例如，材料费用占整个工程造价的65%左右，两年施工期，材料价格波动受市场的影响较大，此外冬季施工期，环保要求严格，材料价格也会上涨。因此材料市场价格的不稳定性是造成成本增加的重要原因之一。
成本控制人员整体素质不高
从事项目成本管理的人员很多，但是有很大一部分没有国家承认的学历，专业知识和水平较低，缺乏成本控制和协调能力，不能有效地实施成本控制。
3解决问题的对策
建立健全的企业成本管理机制和制度
成本管理机制和制度是企业发展的重要因素，因此建立健全的企业成本管理机制和制度是解决成本控制问题的关键。解决这一关键问题将促使目标成本得以实现，成果收效明显，避免了不必要成本的增加，提升企业经济效益。要想解决施工成本控制问题，就必须完成企业管理机制和成本控制体系。目前，公司专门成立成本管理部门，专人专项追踪在建项目成本的实施与控制，同时项目经理是项目成本控制第一责任人，推行节约有奖、超耗则罚的制度等。
加强合同管理
严密的合同条款是成本控制的前提，合同签订时要主动做好合同审核工作，避免签订开口合同、含义不明确的合同。合同签订后，应主动做好合同的跟踪管理，严格按合同办事，通过对合同实施情况的具体分析，及时采取控制措施[3]。合同签订后，项目部组织相关部门及现场人员进行合同交底，对不同人员就相关合同内容和双方商谈记录进行交底，以便合同的履行。比如，对材料人员明确材料供应范围等，对机械人员明确机械使用种类等。对工程技术人员要明确在现场具体施工时相关费用的归属等，以便做好结算工作。
树立全员成本控制观念
做好成本控制要树立全员意识，不仅仅需要管理人员的努力，还需要所有施工人员全部参与到成本管理工作中来，互相监督、互相鼓励、互相促进，从而实现利益最大化，成本最低化。成本控制涉及到项目组织中的所有部门、班组和员工的工作，与每一个员工的切身利益有关，因此应充分调动每个部门、班组和每一个员工控制成本、关心成本的积极性，真正树立起全员控制的观念。
优化施工方案及资源配置
施工过程中，造价管理人员对业主出具的施工方案进行仔细研究，对于专项施工方案进行成本测算对比，寻求最优方案，合理配置资源，降低成本。优化资源配置重点要加强过程监控，一是从严控制物资、材料进出。在施工全过程中，材料费占施工总成本的60%左右。优化资源配置就必须在材料管理和使用上引起高度重视，加强管理，减少施工过程中不必要的'经济损耗。做到买料“货比三家”、优质低价购料；用料严格按定额控制，限额领料；废料定期清点回收等。二是要加强机械设备的使用管理。施工机械设备的各种费用占施工总成本的20%左右，所以首先要正确选配和合理利用机械设备，提高机械的完好率、利用率和使用效率，从而加快施工进度、增加产值、降低机械使用费。其次，明确机械手的岗位职责，业务部门和主责人员每天必须真实记录内部机械、租赁机械使用情况。三是要加强人力资源管理。在施工开始前做好包括农民工在内的用工计划，避免施工过程中产生不必要的麻烦，及时发现和解决人员安排不合理、派工不恰当、时紧时松、窝工、停工等问题，避免人工闲置而增加人工成本。
深入了解市场行情
造价管理人员要对市场行情进行深入的了解和排查，提高成本测算的准确性和可靠性，要设置专人进行市场调研，增强资料收集的实时性与时效性。采购人员购买材料之前要制定相应的计划，同时对市场中的材料价格进行对比调查，选择性价比高的厂家订购；在施工中采取措施避免材料浪费。
提高造价人员素质
对于造价人员来说，其自身素质与能力尤其重要[4]。而且个体差异会在成本测算时出现不同程度的不合理状况，进而造成预算和实际的差异。另外，造价人员习惯性地忽略工程预算的重要性，在不进行现场勘查的情况下进行成本测算，造成与实际差异较大。因此加强造价人员培训，提高技能显得十分重要。
4结语
面对激烈的市场竞争，工程建设中需要充分考虑成本经济性，不断提高工程造价水平，使各项计划实施相关的成本得到有效控制。因此企业要在施工阶段对造价失控的原因进行深入分析与探讨，不断强化成本意识，优化施工方案，加强工程建设造价控制，全面提升我国工程建设整体的造价控制水平。
参考文献：
[1]庄尚标，曹锡锐，城云，等.建筑企业工程项目责任成本管理[M].北京：人民出版社，2001.
[2]赵莹.论土建工程造价存在的问题及对策[J].科技与企业，2016（2）：73.
[3]李静.对土建工程造价管理与控制的分析[J].江西建材，2016（16）：243-247.
[4]景建萍.工程造价管理中存在的问题及对策研究[J].工程技术研究，2015（1）：181-190.
你们导师没有跟你规定范围吗~你可以根据导师规定的范围来选题~或者~你也可以看下（国际会计前沿）期刊里面别人发表的论文题目都有哪些~你去看下能不能找下灵感
Chinese and Western cultural differences in the performance of every aspect of daily life from the greeting 、 term diet and cultural differences in the way of thinking in the abstract, such as differences everywhere, from the West focus on the following colors to express the difference between Chinese and Western cultural differences in areas such as a wedding set. First, in the West to express the color difference Different colors in different languages is not expressed in the same way. The representative of China in a sense, the West has a meaning that even the "color" to understand the meaning of the contrary. (A) red (red) Whether in China or in the English-speaking countries, often in red and festive celebrations or day-related. Calendar, red font used these days, therefore, red letter day: refers to the "Day" or "happy occasion." It also refers to the red "liabilities" or "loss" because people are always negative in red to register. So there are these phrases: red figure deficit in the red loss In common with the Chinese "red" words, translated into English, may not necessarily use the "red" for example: brown sugar brown sugar red wine red wine (B) yellow Yellow in English and Chinese in the extended meaning of the differences are considerable. In English, yellow can be said that the "timid, cowardly, despicable," meaning, for example: a yellow dog despicable, cowardly people a yellow livered coward Chinese yellow symbol of the term is sometimes vulgar, vulgar and obscene, indecent indecency means, such as yellow film, erotica, yellow CD, and so on. These in the name of "yellow" in English and "yellow" has nothing to do. However, in another English word blue is the color used to indicate the kind of meaning in Chinese, such as the blue jokes (dirty joke), blue films (yellow film). Second, the cultural differences in Western wedding First of all, in Western wedding culture and the first in the West in thinking about the differences: the Chinese people more conservative, like excitement, more old-fashioned thinking, so in the history of China for thousands of years the entire wedding customs did not change much. The thinking in the West is more open to the requirements of the wedding will be lower, they will be the climax of the wedding in the church: the sacred as the "wedding march" into the red carpet, Jiao Mei's father, the bride linked hands Rose walked slowly to the groom, the bride's father, daughter to the groom's hand on hand, her daughter's life will be entrusted to the groom, all eyes followed the couple, filled with well-being in their face. Second, the result of cultural differences wedding in the West because the West in a different religion. China is mainly Buddhist, but the West is mainly Christian. Therefore, the Western wedding is to be held in the church and the priest is Zhuhun Ren. China's traditional customs of the most important part of the Bai Tiandi is, the worship heaven and earth even after the ceremony has become.中西方文化差异表现在方方面面，从日常生活的打招呼用语、饮食文化等差异到思维方式等抽象方面的差异无所不在，下面着重从中西方颜色表达的差异，中西方婚礼文化差异等方面阐述。 一、中西方颜色表达的差异 不同颜色在不同语言中表达的方式并不一样。在中国代表一种意义，在西方又表示一种涵义，甚至对“颜色”的涵义理解恰恰相反。（一）red（红色）无论是在英语国家还是在中国，红色往往与庆祝活动或喜庆日子有关。日历中，这些日子常用红色字体，因此，red letter day：指的是“纪念日”或“喜庆的日子”。红色还指“负债”或“亏损”，因为人们总是用红笔登记负数。于是就有了这些词组：red figure赤字 in the red亏损汉语中常用的带“红”字的词语，翻译成英语，可不一定用“red”例如：红糖brown sugar 红酒red wine （二） yellow黄色在英语和汉语中的引申含义差别比较大。英语中，yellow可以表示“胆小、卑怯、卑鄙”的意思，例如：a yellow dog 可鄙的人，卑鄙的人a yellow livered 胆小鬼汉语中黄色一词有时象征低级趣味、色情庸俗、下流猥亵的意思，如黄色电影、黄色书刊、黄色光碟等等。这些名称中的“黄”与英语中的“yellow”无关。然而，英语中另一个颜色词blue却常用来表示汉语中这类意思，如blue jokes（下流的玩笑）， blue films（黄色电影）等。 二、中西方婚礼文化差异 首先，中西方婚礼文化差异首先和中西方人在思维方面的差异有关：中国人比较保守，喜欢热闹，思维较古板，所以在中国历史几千年的时间里整个婚礼的习俗并没有多大的变化。而西方人的思想则比较开放，对于婚礼的要求也比较低，他们婚礼的高潮则是在教堂中：随着神圣的《婚礼进行曲》步入鲜红的地毯，娇美的新娘挽着父亲手捧玫瑰慢慢向新郎走去，新娘的父亲将女儿的手放在新郎的手上，将女儿的一生托付给新郎，所有人的目光注视着这对新人，幸福洋溢在他们的脸上。其次，造成中西方婚礼文化差异的原因是中西方不同的宗教。中国是以佛教为主，而西方则是基督教为主的。所以西方的婚礼是在教堂中举行而主婚人则是神甫。中方的传统婚俗中的最重要环节就是拜天地，拜了天地以后就算是礼成了。
从《刮痧》看中西方文化差异电影《刮痧》讲述的是一个在美国生活了八年的中国家庭，因为孩子的一次意外发烧，刚来美国，不懂英文的爷爷用了中国传统的刮痧治疗方法为小孙子治病，但在医院里被护士发现了因刮痧而留下的血痕，怀疑是其家人虐待孩子所致。于是，儿童福利院便把孩子的父亲许大同告上了法庭，在法庭上，许大同因为无法解析刮痧是中国的一种传统治疗法，又因为律师的曲意刁难，许大同最终被判决与孩子隔离，并且搞得失去了工作、朋友和与妻子分居，幸亏许大同的朋友去了一趟中国，知道了刮痧是一种治疗方法，为其作证，故事也就有了完满结局。许大同一家在美国的遭遇，在很大程度上反映了华人在外国生活的种种不适，而这些不适很大程度上是由于中西文化的差异造成的，随之而来的必然有隔阂，对立与冲突。首先是医学领域的认识差异。刮痧是故事冲突引发的导火索，刮痧疗法在中国民间很常见，是中医的一种治疗方法，确实能够治愈一些常见病。但是，这种疗法搬到美国，就成了大同对孩子施以暴力的罪证。二是法律观念的不同。在西方社会里，法律存在于每一个角落，每一种纠纷都通过法律途径来解决，而每一件事实都是要讲求证据的。如美国的法庭及儿童福利院虽被大同的满腔激情，真挚而忘情的诉说所震慑，却仍要求有“爱的证据”，以供法庭判决。而中国人比较看重的是人情冷暖，尤其是对于亲情特别看重。三是对尊重的理解不同。在故事开头，许大同因为自己的儿子没有向老板的儿子道歉，便用手打了自己儿子一下，老板看了觉得不可思议，许大同对约翰解释这一举动说：“我为什么打我儿子，那是出于我对你的尊重，那是我给你面子。”这样的解释让这个典型的西方人迷惑不已，他并不知道眼前这个东方小伙子的这一耳光竟然是出于这样的逻辑，作为西方人的约翰，他是无法理解这个东方爸爸打他儿子时的那种复杂心情的，他只知道，打人是违法的，这是对人权的不尊重。这两种截然不同的观念，说明这样一个道理：由不同国家和不同民族文化背景形成的观念上的差异，在相互交织、碰撞中必然发生尖锐的冲突。四是对爱，对家庭的理解的差别。这也是《刮痧》中冲突的本质所在。许大同对付美国社会的生活和工作都游刃有余，这并不意味着他在成长中濡染的中国传统文化观念就已经烟消云散。在许大同的心里，家庭也是他的精神支柱。他所做的一切，都是为了这个家的幸福与团圆。三世同堂，其乐融融，是他奋斗的动力和意义所在。为了爷爷能在美国拿到绿卡，他还把给孩子刮痧这事称是自己刮的；为了儿子能回家宁愿分居；为了爷爷能看一眼孙子，偷偷把儿子从福利院了带出来；在法庭上，许大同爱子心切，甚至和对方辩护打了起来；为了给孩子送圣诞礼物，不顾危险爬到九层，完全有可能“坠楼而亡”…… 爱就是付出和负责任，可能会表现为严厉，表现为分居，甚至表现为欺，表现为劫持……正是这种爱把孩子和父亲以及这个家和二为一体，这种爱超越了其自己的尊严，平等，自由和选择自身幸福的权利。 而在西方人眼里这些都是不可思议的，甚至是犯法的！这部《刮痧》，让我们意识到了中西方文化差异是如此之大，若不在了解双方的文化前提下，引出的问题确实令人头疼。看来世界的大同文化要经历长时间的碰撞，相互交织，尖锐的冲突，磨合，才能融合与发展的。
隐喻的中西方文化差异Abstract: Metaphor is not only a linguistic phenomenon but also a way of thinking, which is one of the basic methods for human survival and cognition. It is rooted in language, thought and culture. Through the analysis and comparison of the use and concept of metaphor in different countries, we find that its universality and commonality of the metaphor as a basic human cognitive activities. However, metaphor in different languages reflects a different way of thinking and behavior and different cultural patterns. Owing to the different two modes of thinking and culture, there are some differences in understanding and formation that can not be ignored. Therefore, this paper will discuss the questions : metaphor, cross-cultural differences, translation. 1. Preamble Metaphor is a common phenomenon, a large number of people use metaphor to express his feelings and ideas. British scientists rhetoric Richards (IARichards) once said, "We have day-to-day in almost every conversation in three sentences may be a metaphor." According to statistics, life around the use of 4,700,000 new metaphor, 2,140,000 stereotypes of metaphor. Research in recent years, there is a great metaphor. This article introduced in the definition of metaphor on the basis of summing up the similarities and differences between Chinese and Western metaphor, and that its culture, precisely because of the prevalence of metaphor, how to translate metaphor has become a very important issue in the latter part of the article is aimed at The translation of metaphor put forward a translation of the three strategies. This paper studies aimed at trying to comparative analysis of English and Chinese in a large number of day-to-day language of metaphor to express, find out the differences and similarities, in order to be able to accurately translate the article in good metaphor to explore a little. This article is about the metaphor from the point of view to explore the differences in the way Thinking allows us to a deeper understanding of language, culture, the relationship between thinking and can more clearly understand the different ethnic language, culture, way of thinking, and so on On the nature of translation. 2. Metaphors in Chinese and Western studies In 1980, Lakoff & Johnson (George Lakoff & Mark Johnson) made a "living metaphor" (Metaphors We Live By) of the book, a modern metaphor to open a new chapter in the school. Domestic academia on the "metaphor" This is also a review of the system, such as Lin Wu's book "Study abroad metaphor Looking at the" beam-setting "metaphor research," Li of China and India "The main subjects Metaphor" and so on. However, the Chinese metaphor for the academic study of rare. "Chinese scholars on the study of metaphor, I am afraid the real contribution should be through the metaphor of the Chinese characteristics of research and study, through the metaphor of the Chinese and other languages in the comparative study of metaphor, metaphor for the establishment of a more general theory of the strong, and even unique The basis. "Lin Wu in the book" metaphor of the basic research the status quo, and the focus of the trend "in the main text, put forward a model of cultural metaphors with the relationship:" The language of metaphor is the emergence of expression into the system, which not only reflects the psychological Structure, but also reflect the different cultural models also play a role. " metaphor in the relationship between Chinese and Western cultures relationship Correspond to (corresponding) refers to the relationship between the two languages, English and Chinese in the meaning and metaphor in the use of the same meaning in the culture and image, and so on and-one mapping. This is because the survival of mankind itself, as well as all the external conditions, including the geographical environment, climate change, and the whole of human society and cultural background are certain there is a common, which formed a common humanity of their own and the outside world on many issues. In the "angry" mood, the English are angry that physiological responses, such as: grind one's teeth. (Teeth), bare one's teeth. (Ziyaliezui) an eye for an eye and a tooth for a tooth. (an eye for an eye, a tooth for a tooth), reflecting the Chinese culture on the basis of common experience. non-correspondence English-Chinese metaphor, after all, rooted in two different languages on the soil, resulting in very different cultural backgrounds, fully corresponds to the few metaphors, the vast majority do not have common cultural identity in order to form the corresponding non-(non-corresponding ) Relations. Non-relationship metaphor can be roughly divided into three categories: Vehicle counterpart, Yu Yi does not correspond to English and Chinese in some cases there is the same as a metaphor, but in their own language and culture in the meaning of the metaphor means is different, even different. Peacock in the Chinese culture is auspicious, a symbol of beauty, especially the Dai people to express jumped Pavaner desire to better their own. If the Chinese people will be likened to a peacock, it means that beautiful light. However, in English, peacock (Peacock) is a symbol of pride, often interpreted as arrogance, love to show off. For example, They were eager to take the young peacock down a peg. (They want to pressure a pressure that the arrogant young guy's momentum). counterpart Yu Yi, the vehicle does not correspond to English-Chinese two nations due to their differences, from different angles to look at things the same, it will be a different analogy. As a result both English and Chinese language there is a different vehicle, but Yu was referring to was basically the same as the meaning of the case, that is the same kind of non-correspondence. Such as: a person described as the hearts of anxious, restless, Chinese is "ants on the hot pan" and English is "a cat on the bricks". There are similar: To kick down the ladder. Guohechaiqiao. Yu Yu Yi and do not correspond to Some of the metaphors Yu-Yu has a meaning and it refers to the language and culture are closely related, in another culture often can not find corresponding Yu and Yu Yi, which resulted in a culture known as the default Phenomenon. For example: in English "my rib" I am referring to Yu's wife, it comes from the "Bible" story, that is, Adam (Adam)'s wife Eve (Eve) God is with a piece of Adam's rib made. The Chinese did not, "the Bible" cultural background, and there was no analogy with rib habit, so the formation of a corresponding gap. Similarly, "ugly duckling" (Ugly Duckling) refers to the metaphor will get ahead of Little, "early bird" refers to the diligent Yu, in the words into Chinese language, culture, as a result of the default, can not find a corresponding relationship between metaphor . Chinese and Western cultures in the common metaphor Metaphor and culture to a large extent, human beings have a common understanding, rooted in the people's own day-to-day experience. In this connection, often between different ethnic groups are the same. Both English and Chinese language in a lot of abstract thinking that the metaphorical expression is the same. For example: the human child in the period to form a position on the concept of input in that direction in the form of many of them easily understood, including the position expressed by metaphor, which has become a fixed pattern of thinking. For example: The term direction (up, down) to describe people's social status, physical, emotional, and other abstract concepts to the case when the good is up; Sad is down. We Chinese are also not difficult to find a similar sentence: "Gas Prices "," enhance the social status "and" vision "and" depressed. " Since the objective laws of nature with the relative unity of different cultures to understand the nature of the course is similar to the cognitive experience. in the metaphor of the difference between Chinese and Western cultures As the English-Chinese geographical and cultural differences, living in two different cultures in practice there are a lot of differences, and different life experiences and let people understand the objective world, a different language carries different nationalities Cultural characteristics and cultural information. Understanding of metaphor is not out of socio-cultural backgrounds. For example, social and cultural impact of the color words is deep-rooted, some color words in different cultures in an entirely different meaning, has a distinctive feature of our national culture. Such as: English, said in green "inexperienced" and "shallow knowledge", such as: "a green hand", "I was very green when I started working there." The Chinese like to express the meaning of the word is "yellow" Such as: "Huangmaoyatou" and "flower girl". Cultural background knowledge is the metaphor to create a rich source of thinking, as the Eastern and Western cultures are different, metaphors in English and Chinese applications there are also significant differences. The metaphor of the cross-cultural differences between Chinese and Western influence Language is a cultural change in the development of the complex, subject to political, economic, historical, environmental and other factors. Chinese and Western styles are different, but in many ways to infiltrate interaction and integration, language differences and cultural metaphor for the inevitable impact is complex and diverse. metaphorical expression of cultural conflict Different nationalities in the world to observe a different perspective and ideas, different cultures there are a lot of conflict or inconsistency metaphor. If the animal metaphors, in English Long (dragon) is a kind of evil, will belch out smoke monster. "Bible", the dragon is the devil, is a symbol of evil and terror, there is a terrible vicious meaning. The Chinese dragon is in power, the auspicious symbol of Chinese traditional culture, the Chinese have "Wangzichenglong", "descendants of the Dragon." The same analogy in different cultures, different meaning, of two cultures "Dragon" to give a different connotation. differences in living conditions caused by differences in metaphor In English is a lot of metaphor and marine-related, such as: all at sea (at a loss what to do); drink like a fish (drinking cow); fish in the air (Shuizhonglaoyue); give up the ship (give up). In Chinese, there are a lot of the horse or cattle pose a metaphor, such as: "a willing ox" (a willing horse) Gan means to serve the community; "old ox" (a working horse) refers to the hard work; "bragging "(Talk horse), and so on. This is due to different geographical location and natural environment caused by different cultural metaphor. Britain is an island, ultimately, dependent on the sea, and China is a large agricultural country, farming culture deeply feudal society. different religious and cultural differences arising from the metaphor Religious culture of human culture is an important part of it by referring to the nation's religious beliefs, such as the formation of the sense of culture, "the Bible" in the story, with its language and meaning has become a feature of daily life in the West in terms of . For example, power of the keys (the keys to the kingdom of heaven; the rights of the Pope), in the right church, but in the wrong pew (in general is right, but not the details), and so on. Chinese culture and Buddhism, Taoism and more affected by the impact of Confucianism, the Chinese, there are a lot of related argot. "Jiehuaxianfo"; "临时抱佛脚"; "做一天和尚撞一天钟" and so on. It is due to the diversity of culture, resulting in the differences between English and Chinese metaphor. This difference to the cross-cultural communication has brought the impact. As a foreign language students, do not understand the difference between metaphor and language will make mistakes, sometimes mistakenly made good as pleasant, caused by either one or both of the conversation unpleasant; also sometimes mocked as a praise. When a native language other operators do not understand the language contained in the cultural differences, it is often difficult for such language to accurately convey the meaning of the understanding, difficulty to the cross-cultural exchange. 3. Metaphor of the three methods of translation The translation of metaphor not only accurately and effectively convey the original language, but also loyal, accessible, complete reproduction of the original language and cultural connotation and significance. But in the West because of cultural differences and different, so the translation of metaphor in English on the need to consider not only its literal sense, and so on, but also in the West should pay attention to their cultural differences. American Eugene Nida said: "Translation is the exchange between the two cultures. The real success of the translation, even more familiar with the two cultures is more important to master two languages. Because only in terms of its role in the culture In the background will only be meaningful. "Therefore, the translation of metaphor to combining Chinese and Western cultures, and cultural backgrounds to leave the translation, can not be achieved between the two languages of the real exchange. Literal Translation The so-called "literal" is asked in the language when conditions permit, in the translation to maintain the original content, but also to maintain the original form, in particular, to maintain the original metaphor, the image of the nation, and other local color. In the literal translation method to maintain the original expression of the culture and at the same time, target enriched the vocabulary and expression, such as: "a Pandora's box" (Pandora's Box); "chain reaction" (chain reaction). In the original text and asked the information contained in the same culture, we should adopt the literal translation method. (1) You are my sunshine, my only sunshine. : You are my sun, my only sunshine. In Chinese and English, the sun is warm, beautiful, in both languages, they disseminate information on culture are the same. As a rule, and asked in the original text in the form of grammatical structure, similar to the style or color on basically the same, the law should adopt the literal translation. (1) He is another Shylock. : He is also a Shylock. (Note: Shakespeare's Shylock is "The Merchant of Venice" in a very harsh mean business People. ) (2) To carry coals to Newcastle. : Coal to Newcastle. (Note: "Newcastle" is a British coal, coal is superfluous here.) 4. Conclusion Metaphor as a way to figures of speech or skills, a unique feature of grammar, which features make the sentence more flexible and constructive, but the United States. Is a metaphor to express more complex ideas and things, a powerful tool. Wherever and whenever people in their daily lives are often used metaphor. As Mr. Lin Zhuang said: "The metaphor is no longer expanding his knowledge and understanding of a passive process. To help us in the form of new knowledge, the metaphor has played an active role so that we can better a better understanding of the objective world." In English and Chinese Metaphorical significance of the difference is due to cultural differences between East and West, that mode of thinking, moral values and sense of difference. However, different cultural impact of what is the concept of metaphor, it is still a need to examine and address the problem. At the same time, in the metaphor of the process of translation must pay special attention to cultural differences. The best translation is to be able to accurately reflect the true meaning of the author, as well as its cultural and stylistic characteristics of the translation, that is, the translation of metaphor to make as much as possible the original language and to achieve the target language culture, and so on.
Western novels in comparison First, Western novels in the history of the development of Western novels are based on myths and legends of its origin. In ancient times, science developed, out of fear of nature, the working people out of the imagination is the key to many of the world "God", describing the personification of God is a myth; who will describe the deified, that is legend. China opened the world's Pan story, the story of San Juan Five Emperors, the West Greek mythology, Roman mythology, Norse mythology, and so on are all typical works. East and West, the original novel, is closely linked with the history, as historical records complement the event. China Pre-Qin prose in the fable, the Han dynasty in the history books, biographies, the Wei and Jin Zhi, Zhi-person novel; the West of ancient Babylon, "the United States and Ji Jia disabilities epic", in ancient Greece, "Homer's epic," "Aesop's Fables "And so on, fall into this category, fiction, novels such novels have been about the characteristics of fiction, it is still not the literary creation, directly from the private collection record, so this type of fiction plot is relatively simple, writing rough comparison. Ban Gu said, "On the Street Lane words, hearsay are made of" is a novel kind of accurate assessment of the image. China's Tang Dynasty, the novel is only from history and literature become a creativity. Tang Dynasty culture has developed, the author's ideas are more open, the legend came into being at this time, Li Zhaowei "Liu Yi Chuan", Po Chu's "Everlasting Regret," Wolf's "Everlasting Regret Chuan" And so on, are made in accordance with the creation of the legend. For the fictional story of the Tang Dynasty more emphasis on imagination and literary talent, not just the history of the nature of things, but as the history of Zhi Zhi who is also the novel did not stop. The Legend of the Song Dynasty to the novel on a gradual decline, which followed the rise of this so that after processing will become a scholar so many novel and Romance novels such as "Romance of the Three Kingdoms", "Outlaws of the Marsh", "Journey to the West." The author of such novels is the use of private creative and re-created to describe the circumstances of the touching scenes of brilliant and vivid active in shaping the character known, there are obvious story-telling style of language. Here by the redevelopment, it will become an independent literary creation rather than things to come together with the civil process, the representative of this type is the "Golden Lotus", it was an open and ordinary life on the road, the reality is that literature has come a long way The development of the latter's "A Dream of Red Mansions" in ancient China Geng Shiba realism to the novels of the summit. "54" after the novelist began to learn from China's western fiction writing practices, and gradually out a new path. Western novels, is the "Renaissance" after the rapid development of mature. The development of the Middle Ages novel near-stagnation in the West, 14, the end of the century "Renaissance" to overthrow the literature of the Church of control, 15, appeared in the western end of the century to promote freedom of thought and the liberation of personality in order to describe the reality of life and portray characters from all walks of life for the content of the Humanist novels, is to tie in with this type of novel anti-feudal Europe at the time of arising at the same time it also set the novel in the West to human describing the tone of the main things. Jiaqiu Italy's "Decameron", Spain's Cervantes "Don Quixote" is the kind of representative works of fiction. The resulting novel is a classical, elegant favor of its national language to standardize the writing of this novel in 17th century France's most well-developed. As a note on behalf of Corneille's "Cid" neoclassical story of the rise of Western novels have been a language substantially improved. The beginning of the 18th century to promote popular science knowledge, enlightenment of the public consciousness for the purpose of the Enlightenment novels, of which there are relatively well-known German Goethe's "Faust", the United Kingdom Defoe's "Robinson Crusoe" and the Swift "Gulliver's Travels" and so on, this type of novel to the emergence of the bourgeois revolution at the time to mold public opinion. In the 19th century, romantic fiction, realistic novels and critical realism novel turn to occupy the leading position in the field of fiction. Romantic novels, such as France Victor Hugo's "Notre Dame de Paris", Goethe's "juvenile Witt of trouble" and so on, imaginative, unusual ideas, language and imaginative, strong feelings. Efforts to reflect the reality of the novel is the essence of life, and depict typical life of a typical phenomenon in the United Kingdom Dickens, France and Germany are of such novels as a representative of the writer. Critical realism novels exposed the efforts of the decadent feudal system and capitalist society, the dark, in-depth criticism of the reality of evil, France Balzac and Maupassant, the United Kingdom of Charlotte, Bronte,. Russia's Tolstoy, Dostoevsky, the United States of a large number of writers such as Mark Twain's works belong to this category. Value today, the three novels in the West is still the most important of the three types of literary fiction. East-West novel on the history of the development of more or less the case. Second, the characteristics of the novel in the West In addition to the basic characteristics of the novel, the story of the West also have their own characteristics are as follows: 1, the traditional Chinese novel attention to the characters, language and the details of the description, in contradiction to the conflict to display the images, but the character of a single, small changes in the absence of the main flu. Western novels are more people pay attention to the psychological description, stressed that mining figure in the subconscious mind, good at writing full, the changes in the strong sense of the main characters. Again, "coach Lin Feng Snow Mountain Temple" in the figure is only through dialogue and action leads to contradictions and conflicts, but Anna Karenina Wogui before a series of conflicts only with his description of the psychological will be able to express their clear; for poetry in Lin In the performance of her literary talent, and Paul with his inner monologue of the ideal; Zhang Zhong-Yong has only the character, but Jane Eyre's character is the brave, strong, warm, kind-hearted, and so many of the character and rubbing and Cheng's. In short, people in the area described in the West has its own unique features. 2, China compared with Western fiction novel plot twists and turns more and more complete story. Plot twists and turns, the story is complete fiction China's unique traditional arts. The Wei and Jin Zhi Zhi people on the novel twists and turns with vivid characteristics. Tang legend in the layout of many of the famous, magnificent anomaly, rigorous and clever, dramatic plot development. The contents of the Ming and Qing Dynasties novels scattered irregular, undulating waves, Cuoluoyouzhi, careful structure, an integral whole. "A Dream of Red Mansions", everywhere She Fu, Hui turning point, the story of Jia's best writing. Western plot in respect of the outstanding works, although there are many, but it can not be compared with the Chinese novel. 3, concise and lively Chinese language novel, rich in content and rich Western novels. Chinese folk artists absorbed the novel language, at the same time inherited the fine traditions of ancient prose, often a few words will be able to outline the incident or the people. Western novels in the author includes a broad range of knowledge, involve the community in many ways, so rich in content and rich people can gain knowledge in many areas. Engels said he was in Balzac's novel about 19th century France's domestic situation than he received any reports are more. Western novels have different characteristics, and also in the West different aesthetic concepts to a certain extent related. 4, Western novels have been the rule of the feudal culture of oppression destroyed. Chinese feudal culture makes the development of the novel is extremely difficult, Ming and Qing Dynasties more people to write stories for shame, so many great writers living, creating the conditions are not covered, many of the great works of authors who do not know. Western novels in the feudal culture makes almost the whole of the Middle Ages in the development of extremely slow, and many talented writers were forced to church services, wrote some of the religious nature of the article dry hole. Third, Western novels in the future prospects for the development of End of the Qing Dynasty, China and the West have begun to understand the other side of the system, the advantages of the novel in the West have been constantly learn from each other. Of course, due to historical reasons, the Chinese side of the draw a little more. To this day, the novelist in the West efforts are still two researchers in the novel's artistic charm, although the different languages of each other's appreciation of the arts to a certain extent, but the United States are interlinked. We have every reason to believe that in the near future, the novel art in the West will ultimately learn from each other and integrate, develop and reach new artistic heights. References: "Foreign Literature" Shanghai Translation Publishing House Zhou Xu Liang "Contemporary Literature election," Zhang Zhong, such as Beijing University Publishing House "Chinese literature history of the development of" Shanghai Ancient Books Publishing House Liu Jie "Literary History of Europe" People's Literature Publishing House Yangzhou Han Wu Da-yuan Zhao Rui radish "Three high school language textbook used by the five dates of the" People's Education Press仅供参考，请自借鉴。希望对您有帮助。
浅谈留学生毕业论文与学术论文的区别
毕业论文是广大留学生在毕业前不得不完成的一项考核，毕业论文质量可直接影响留学生是否能够顺利毕业。但是很多留学生在写毕业论文时往往会觉得无从下手，甚至会单纯的认为毕业论文就是一篇小作文或者小论文。其实不然，毕业论文和普通的学术论文是由很大区别的。为帮助广大留学生朋友了解毕业论文与学术论文的区别，的我特地对两者的区别进行了总结，具体分析如下。
1.写作目的的区别。毕业论文是高等院校毕业班学生以教学计划要求为依据所需要完成的总结性独立作业，是留学生必须要完成的一项必修科目。毕业论文就是毕业生运用所学专业知识进行独立科学研究的活动，通过相应研究来培养自己分析、解决某一专门学术问题的方式。而学术论文则主要是针对某一问题或现象进行针对性的研究探讨，表明自己的观点及理解，并对研究结果进行交流。
2.写作作用的区别。毕业论文的主要作用范畴为教学研究，即对学生专业知识的了解及对学生分析、解决学术问题能力的考核；同时也是培养学生独立进行科学研究活动的有效方法。而学术性论文则主要是对有学术价值的问题进行探讨及研究；同时对相关研究结果急性描述、反映及交流的工具。
3.写作要求的区别。毕业论文主要是学生学习撰写学术论文的实践活动，不能以达到甚至超越公开发表的论文水平为标准，且相对于学术论文而言，毕业论文的字数较多，且所涉及的知识面较广，注重考核学生对专业知识的掌握情况。而学术性论文则必须要达到一定的学术水平才能公开发表，两者的要求必然是大不相同的`。
4.毕业论文相对于学术论文的独特性。1）指导性。相对于学术论文而言，毕业论文具有较强的指导性。通常各院校为确保毕业论文工作得以顺利开展，都会安排专门的指导老师给学生进行必要的指导；通常导师的指导工作可贯穿毕业论文完成的整个过程。导师不仅要指导学生如何进行科学研究、如何进行论文撰写，同时还需要适当的引导学生、启发学生独立工作、独立研究的能力。2）习作性。学习前期留学生必须要认真对所学专业的基础知识及技能进行学习，为毕业论文的撰写大号基础。留学生在撰写的时候要运用已有的专业基础知识独立进行科学研究活动，分析和解决理论问题或是实际问题，把只是转化为能力的实际训练。3）层次性。相对于学术论文而言，毕业论文所受的限制条件较多，比如留学生的写作经验较少，所掌握的论文写作技能也相对较少，且多数留学生的科研能力尚处于培养中，加之毕业论文的写作时间较短，所写论文的质量要求也相对较低。而学术性的论文是专业人员进行科学研究和表述科研结果而撰写的论文，
通常需要对某专业领域的最新研究成功进行反应，故而其学术价值相对较高。
以上是我对留学生毕业论文与学术论文区别的简单总结，需要了解更多留学生论文的相关知识可以登录进行深入了解！
学位论文是学术论文。学术论文与非学术性文章的本质区别，在于学术论文是在前人研究基础上的知识创新。所谓“知识创新”，即知识的创造与生产。人类之所以成为人类，是因为人类在维持自己生存和繁衍后代的同时，还在创造并积累着知识。一代一代的人类创造着属于他们那个时代的知识，其中的一部分，或通过文献记载，或通过实物保存，或通过口耳相传，传递给下一代，开启下一代人的智慧，启迪新的知识创造与生产。知识的创造或生产就是这样一代一代不断延续的。非学术性文章则大不相同，它不需要以前人成果作为自己的基础，也不需要创新。它可以是个人情绪的流露，也可以是家长里短的唠叨，还可以是工作总结或报告，更可以是学习上级文件的感想。这类文字，既不是继承性的，也不是创造性的。所以，它不是学术性的。
毕业论文与学术论文之间区别
转眼间大学生活即将结束，大家都知道毕业生要通过毕业论文，毕业论文是一种有计划的、比较正规的检验学生学习成果的形式，快来参考毕业论文是怎么写的吧！以下是我为大家收集的毕业论文与学术论文之间区别，欢迎阅读，希望大家能够喜欢。
一是指导性。毕业论文是在导师指导下独立完成的科学研究成果。毕业论文作为大学毕业前的最后一次作业，离不开教师的帮助和指导。对于如何进行科学研究，如何撰写论文等等，教师都要给予具体的方法论指导。在学生写作毕业论文的过程中，教师要启发引导学生独立进行工作，注意发挥学生的主动创造精神，帮助学生最后确定题目，指定参考文献和调查线索，审定论文提纲，解答疑难问题，指导学生修改论文初稿，等等。学生为了写好毕业论文，必须主动地发挥自己的聪明才智，刻苦钻研，独立完成毕业论文的写作任务。
二是习作性。根据教学计划的规定，在大学阶段的前期，学生要集中精力学好本学科的基础理论、专门知识和基本技能;在大学的最后一个学期，学生要集中精力写好毕业论文。学好专业知识和写好毕业论文是统一的，专业基础知识的'学习为写作毕业论文打下坚实的基础;毕业论文的写作是对所学专业基础知识的运用和深化。大学生撰写毕业论文就是运用已有的专业基础知识，独立进行科学研究活动，分析和解决一个理论问题或实际问题，把知识转化为能力的实际训练。写作的主要目的是为了培养学生具有综合运用所学知识解决实际问题的能力，为将来作为专业人员写学术论文做好准备，它实际上是一种习作性的学术论文。
三是层次性。毕业论文与学术论文相比要求比较低。专业人员的学术论文，是指专业人员进行科学研究和表述科研成果而撰写的论文，一般反映某专业领域的最新学术成果，具有较高的学术价值，对科学事业的发展起一定的推动作用。大学生的毕业论文由于受各种条件的限制，在文章的质量方面要求相对低一些。这是因为：第一，大学生缺乏写作经验，多数大学生是第一次撰写论文，对撰写论文的知识和技巧知之甚少。第二，多数大学生的科研能力还处在培养形成之中，大学期间主要是学习专业基础理论知识，缺乏运用知识独立进行科学研究的训练。第三，撰写毕业论文受时间限制，一般学校都把毕业论文安排在最后一个学期，而实际上停课写毕业论文的时间仅为十周左右，在如此短的时间内要写出高质量的学术论文是比较困难的。当然这并不排除少数大学生通过自己的平时积累和充分准备写出较高质量的学术论文。
论文的请求
1.学生应充分认识毕业论文对本身周全素养造就的重要性，要以严肃仔细的立场举行事情，虚心接受西 席的指点，自力完成各项任务，对本身的毕业论文质量负悉数义务。
2.在选定毕业论文题目后，仔细浏览体会毕业论文撰写请求，制订好撰写设计，做好种种准备事情。
3.严格执行撰写设计，定期完成毕业论文。
4.学年论文的打印要笔迹清晰，撰写要相符本专业毕业论文撰写范例。
5.在辩论前二十天必需提交经指点西 席审视后装订的论文及电子文档。
6.经指点西 席审视的外文翻译用 A4纸打印，译文与外文原文一同装订成册，并与毕业论文、开题报告(A4纸打印，花样及请求根据文学院毕业论文请求制订)一同上交。
7.列入毕业论文时候不足三分之两者，论文中有三分之一剽窃别人效果或请别人替代完成者，毕业论文结果均按不及格处置惩罚。
论文撰写总规则
1.毕业论文是专业进修的重要构成部分，包含选题和构想，材料参考，内容撰写，修正核定，打印成册，宣读辩论等内容。
2.毕业论文的内容应注意理论联系实际，力戒假、大、空。完成6千字以上的学术论文。内容请求具有肯定的理论水平，相符学术论文的范例请求，言之无物、对症下药、特性鲜亮。
3.在选题上，请求门生在所学专业课的范围内挑选论文课题，不勉励门生跨学科举行论文选题。请求门生不责备求大，论题挑选适中。题目过大，叙述不详，没法驾御;题目太小，内容没法睁开，叙述不充分，必将缺少薄弱。
4.从撰写论文最先，请求门生与指点西 席沟通讨论，肯定选题内容，把握好方向。选题肯定后，要制订出论文提要，再交由指点西 席核定。依据指点西 席的反应意见进一步修正，直至定稿。防止走弯路，浪费时候和精神。
毕业论文完成后，须要举行论文辩论。辩论时请求门生将论文选题启事、研讨近况、立异意义及重要内容加以论述。说普通话，控制好语速节拍，言语清晰，表述正确，辩论简约、流通。
学位论文是作者为获得某种学位而撰写的研究报告或科学论文。一般分为学士论文、硕士论文、博士论文三个级别。那么学位论文和学术论文有什么区别呢？一起来了解一下。 1、 学位论文与学术论文内容不同，学术论文通常是针对某个选题展开的研究，学位论文除了包括这部分内容外还包括与该选题相关的综述、个人简介、发表论文清单等具体内容，所以学位论文所包括的内容更多一些。 2、 学位论文与学术论文篇幅不同，学术论文篇幅比较短，不少学术论文几千字，由于学位论文包含的内容比较多，所以很多学位论文篇幅较长，动辄几万字是很常见的篇幅。 3、 所需要的参考文献数量不同，学术论文对字数的限制比较明显，尤其是发表在期刊上的学术论文，参考文献的使用要精而少，学位论文的参考文献通常没有限制，只要需要相关文献，就可以引用，所以学位论文的参考文献数量通常都比较多。 以上就是关于学位论文和学术论文有什么区别的全部内容。
简述中西方方化的现状，总结出两者的差异，分析差异形成的原因，最终得出结果是应该以什么样的眼光看待这些差异这样可以么？
Chinese and Western cultural differences in the performance of every aspect of daily life from the greeting 、 term diet and cultural differences in the way of thinking in the abstract, such as differences everywhere, from the West focus on the following colors to express the difference between Chinese and Western cultural differences in areas such as a wedding set. First, in the West to express the color difference Different colors in different languages is not expressed in the same way. The representative of China in a sense, the West has a meaning that even the "color" to understand the meaning of the contrary. (A) red (red) Whether in China or in the English-speaking countries, often in red and festive celebrations or day-related. Calendar, red font used these days, therefore, red letter day: refers to the "Day" or "happy occasion." It also refers to the red "liabilities" or "loss" because people are always negative in red to register. So there are these phrases: red figure deficit in the red loss In common with the Chinese "red" words, translated into English, may not necessarily use the "red" for example: brown sugar brown sugar red wine red wine (B) yellow Yellow in English and Chinese in the extended meaning of the differences are considerable. In English, yellow can be said that the "timid, cowardly, despicable," meaning, for example: a yellow dog despicable, cowardly people a yellow livered coward Chinese yellow symbol of the term is sometimes vulgar, vulgar and obscene, indecent indecency means, such as yellow film, erotica, yellow CD, and so on. These in the name of "yellow" in English and "yellow" has nothing to do. However, in another English word blue is the color used to indicate the kind of meaning in Chinese, such as the blue jokes (dirty joke), blue films (yellow film). Second, the cultural differences in Western wedding First of all, in Western wedding culture and the first in the West in thinking about the differences: the Chinese people more conservative, like excitement, more old-fashioned thinking, so in the history of China for thousands of years the entire wedding customs did not change much. The thinking in the West is more open to the requirements of the wedding will be lower, they will be the climax of the wedding in the church: the sacred as the "wedding march" into the red carpet, Jiao Mei's father, the bride linked hands Rose walked slowly to the groom, the bride's father, daughter to the groom's hand on hand, her daughter's life will be entrusted to the groom, all eyes followed the couple, filled with well-being in their face. Second, the result of cultural differences wedding in the West because the West in a different religion. China is mainly Buddhist, but the West is mainly Christian. Therefore, the Western wedding is to be held in the church and the priest is Zhuhun Ren. China's traditional customs of the most important part of the Bai Tiandi is, the worship heaven and earth even after the ceremony has become.中西方文化差异表现在方方面面，从日常生活的打招呼用语、饮食文化等差异到思维方式等抽象方面的差异无所不在，下面着重从中西方颜色表达的差异，中西方婚礼文化差异等方面阐述。 一、中西方颜色表达的差异 不同颜色在不同语言中表达的方式并不一样。在中国代表一种意义，在西方又表示一种涵义，甚至对“颜色”的涵义理解恰恰相反。（一）red（红色）无论是在英语国家还是在中国，红色往往与庆祝活动或喜庆日子有关。日历中，这些日子常用红色字体，因此，red letter day：指的是“纪念日”或“喜庆的日子”。红色还指“负债”或“亏损”，因为人们总是用红笔登记负数。于是就有了这些词组：red figure赤字 in the red亏损汉语中常用的带“红”字的词语，翻译成英语，可不一定用“red”例如：红糖brown sugar 红酒red wine （二） yellow黄色在英语和汉语中的引申含义差别比较大。英语中，yellow可以表示“胆小、卑怯、卑鄙”的意思，例如：a yellow dog 可鄙的人，卑鄙的人a yellow livered 胆小鬼汉语中黄色一词有时象征低级趣味、色情庸俗、下流猥亵的意思，如黄色电影、黄色书刊、黄色光碟等等。这些名称中的“黄”与英语中的“yellow”无关。然而，英语中另一个颜色词blue却常用来表示汉语中这类意思，如blue jokes（下流的玩笑）， blue films（黄色电影）等。 二、中西方婚礼文化差异 首先，中西方婚礼文化差异首先和中西方人在思维方面的差异有关：中国人比较保守，喜欢热闹，思维较古板，所以在中国历史几千年的时间里整个婚礼的习俗并没有多大的变化。而西方人的思想则比较开放，对于婚礼的要求也比较低，他们婚礼的高潮则是在教堂中：随着神圣的《婚礼进行曲》步入鲜红的地毯，娇美的新娘挽着父亲手捧玫瑰慢慢向新郎走去，新娘的父亲将女儿的手放在新郎的手上，将女儿的一生托付给新郎，所有人的目光注视着这对新人，幸福洋溢在他们的脸上。其次，造成中西方婚礼文化差异的原因是中西方不同的宗教。中国是以佛教为主，而西方则是基督教为主的。所以西方的婚礼是在教堂中举行而主婚人则是神甫。中方的传统婚俗中的最重要环节就是拜天地，拜了天地以后就算是礼成了。
隐喻的中西方文化差异Abstract: Metaphor is not only a linguistic phenomenon but also a way of thinking, which is one of the basic methods for human survival and cognition. It is rooted in language, thought and culture. Through the analysis and comparison of the use and concept of metaphor in different countries, we find that its universality and commonality of the metaphor as a basic human cognitive activities. However, metaphor in different languages reflects a different way of thinking and behavior and different cultural patterns. Owing to the different two modes of thinking and culture, there are some differences in understanding and formation that can not be ignored. Therefore, this paper will discuss the questions : metaphor, cross-cultural differences, translation. 1. Preamble Metaphor is a common phenomenon, a large number of people use metaphor to express his feelings and ideas. British scientists rhetoric Richards (IARichards) once said, "We have day-to-day in almost every conversation in three sentences may be a metaphor." According to statistics, life around the use of 4,700,000 new metaphor, 2,140,000 stereotypes of metaphor. Research in recent years, there is a great metaphor. This article introduced in the definition of metaphor on the basis of summing up the similarities and differences between Chinese and Western metaphor, and that its culture, precisely because of the prevalence of metaphor, how to translate metaphor has become a very important issue in the latter part of the article is aimed at The translation of metaphor put forward a translation of the three strategies. This paper studies aimed at trying to comparative analysis of English and Chinese in a large number of day-to-day language of metaphor to express, find out the differences and similarities, in order to be able to accurately translate the article in good metaphor to explore a little. This article is about the metaphor from the point of view to explore the differences in the way Thinking allows us to a deeper understanding of language, culture, the relationship between thinking and can more clearly understand the different ethnic language, culture, way of thinking, and so on On the nature of translation. 2. Metaphors in Chinese and Western studies In 1980, Lakoff & Johnson (George Lakoff & Mark Johnson) made a "living metaphor" (Metaphors We Live By) of the book, a modern metaphor to open a new chapter in the school. Domestic academia on the "metaphor" This is also a review of the system, such as Lin Wu's book "Study abroad metaphor Looking at the" beam-setting "metaphor research," Li of China and India "The main subjects Metaphor" and so on. However, the Chinese metaphor for the academic study of rare. "Chinese scholars on the study of metaphor, I am afraid the real contribution should be through the metaphor of the Chinese characteristics of research and study, through the metaphor of the Chinese and other languages in the comparative study of metaphor, metaphor for the establishment of a more general theory of the strong, and even unique The basis. "Lin Wu in the book" metaphor of the basic research the status quo, and the focus of the trend "in the main text, put forward a model of cultural metaphors with the relationship:" The language of metaphor is the emergence of expression into the system, which not only reflects the psychological Structure, but also reflect the different cultural models also play a role. " metaphor in the relationship between Chinese and Western cultures relationship Correspond to (corresponding) refers to the relationship between the two languages, English and Chinese in the meaning and metaphor in the use of the same meaning in the culture and image, and so on and-one mapping. This is because the survival of mankind itself, as well as all the external conditions, including the geographical environment, climate change, and the whole of human society and cultural background are certain there is a common, which formed a common humanity of their own and the outside world on many issues. In the "angry" mood, the English are angry that physiological responses, such as: grind one's teeth. (Teeth), bare one's teeth. (Ziyaliezui) an eye for an eye and a tooth for a tooth. (an eye for an eye, a tooth for a tooth), reflecting the Chinese culture on the basis of common experience. non-correspondence English-Chinese metaphor, after all, rooted in two different languages on the soil, resulting in very different cultural backgrounds, fully corresponds to the few metaphors, the vast majority do not have common cultural identity in order to form the corresponding non-(non-corresponding ) Relations. Non-relationship metaphor can be roughly divided into three categories: Vehicle counterpart, Yu Yi does not correspond to English and Chinese in some cases there is the same as a metaphor, but in their own language and culture in the meaning of the metaphor means is different, even different. Peacock in the Chinese culture is auspicious, a symbol of beauty, especially the Dai people to express jumped Pavaner desire to better their own. If the Chinese people will be likened to a peacock, it means that beautiful light. However, in English, peacock (Peacock) is a symbol of pride, often interpreted as arrogance, love to show off. For example, They were eager to take the young peacock down a peg. (They want to pressure a pressure that the arrogant young guy's momentum). counterpart Yu Yi, the vehicle does not correspond to English-Chinese two nations due to their differences, from different angles to look at things the same, it will be a different analogy. As a result both English and Chinese language there is a different vehicle, but Yu was referring to was basically the same as the meaning of the case, that is the same kind of non-correspondence. Such as: a person described as the hearts of anxious, restless, Chinese is "ants on the hot pan" and English is "a cat on the bricks". There are similar: To kick down the ladder. Guohechaiqiao. Yu Yu Yi and do not correspond to Some of the metaphors Yu-Yu has a meaning and it refers to the language and culture are closely related, in another culture often can not find corresponding Yu and Yu Yi, which resulted in a culture known as the default Phenomenon. For example: in English "my rib" I am referring to Yu's wife, it comes from the "Bible" story, that is, Adam (Adam)'s wife Eve (Eve) God is with a piece of Adam's rib made. The Chinese did not, "the Bible" cultural background, and there was no analogy with rib habit, so the formation of a corresponding gap. Similarly, "ugly duckling" (Ugly Duckling) refers to the metaphor will get ahead of Little, "early bird" refers to the diligent Yu, in the words into Chinese language, culture, as a result of the default, can not find a corresponding relationship between metaphor . Chinese and Western cultures in the common metaphor Metaphor and culture to a large extent, human beings have a common understanding, rooted in the people's own day-to-day experience. In this connection, often between different ethnic groups are the same. Both English and Chinese language in a lot of abstract thinking that the metaphorical expression is the same. For example: the human child in the period to form a position on the concept of input in that direction in the form of many of them easily understood, including the position expressed by metaphor, which has become a fixed pattern of thinking. For example: The term direction (up, down) to describe people's social status, physical, emotional, and other abstract concepts to the case when the good is up; Sad is down. We Chinese are also not difficult to find a similar sentence: "Gas Prices "," enhance the social status "and" vision "and" depressed. " Since the objective laws of nature with the relative unity of different cultures to understand the nature of the course is similar to the cognitive experience. in the metaphor of the difference between Chinese and Western cultures As the English-Chinese geographical and cultural differences, living in two different cultures in practice there are a lot of differences, and different life experiences and let people understand the objective world, a different language carries different nationalities Cultural characteristics and cultural information. Understanding of metaphor is not out of socio-cultural backgrounds. For example, social and cultural impact of the color words is deep-rooted, some color words in different cultures in an entirely different meaning, has a distinctive feature of our national culture. Such as: English, said in green "inexperienced" and "shallow knowledge", such as: "a green hand", "I was very green when I started working there." The Chinese like to express the meaning of the word is "yellow" Such as: "Huangmaoyatou" and "flower girl". Cultural background knowledge is the metaphor to create a rich source of thinking, as the Eastern and Western cultures are different, metaphors in English and Chinese applications there are also significant differences. The metaphor of the cross-cultural differences between Chinese and Western influence Language is a cultural change in the development of the complex, subject to political, economic, historical, environmental and other factors. Chinese and Western styles are different, but in many ways to infiltrate interaction and integration, language differences and cultural metaphor for the inevitable impact is complex and diverse. metaphorical expression of cultural conflict Different nationalities in the world to observe a different perspective and ideas, different cultures there are a lot of conflict or inconsistency metaphor. If the animal metaphors, in English Long (dragon) is a kind of evil, will belch out smoke monster. "Bible", the dragon is the devil, is a symbol of evil and terror, there is a terrible vicious meaning. The Chinese dragon is in power, the auspicious symbol of Chinese traditional culture, the Chinese have "Wangzichenglong", "descendants of the Dragon." The same analogy in different cultures, different meaning, of two cultures "Dragon" to give a different connotation. differences in living conditions caused by differences in metaphor In English is a lot of metaphor and marine-related, such as: all at sea (at a loss what to do); drink like a fish (drinking cow); fish in the air (Shuizhonglaoyue); give up the ship (give up). In Chinese, there are a lot of the horse or cattle pose a metaphor, such as: "a willing ox" (a willing horse) Gan means to serve the community; "old ox" (a working horse) refers to the hard work; "bragging "(Talk horse), and so on. This is due to different geographical location and natural environment caused by different cultural metaphor. Britain is an island, ultimately, dependent on the sea, and China is a large agricultural country, farming culture deeply feudal society. different religious and cultural differences arising from the metaphor Religious culture of human culture is an important part of it by referring to the nation's religious beliefs, such as the formation of the sense of culture, "the Bible" in the story, with its language and meaning has become a feature of daily life in the West in terms of . For example, power of the keys (the keys to the kingdom of heaven; the rights of the Pope), in the right church, but in the wrong pew (in general is right, but not the details), and so on. Chinese culture and Buddhism, Taoism and more affected by the impact of Confucianism, the Chinese, there are a lot of related argot. "Jiehuaxianfo"; "临时抱佛脚"; "做一天和尚撞一天钟" and so on. It is due to the diversity of culture, resulting in the differences between English and Chinese metaphor. This difference to the cross-cultural communication has brought the impact. As a foreign language students, do not understand the difference between metaphor and language will make mistakes, sometimes mistakenly made good as pleasant, caused by either one or both of the conversation unpleasant; also sometimes mocked as a praise. When a native language other operators do not understand the language contained in the cultural differences, it is often difficult for such language to accurately convey the meaning of the understanding, difficulty to the cross-cultural exchange. 3. Metaphor of the three methods of translation The translation of metaphor not only accurately and effectively convey the original language, but also loyal, accessible, complete reproduction of the original language and cultural connotation and significance. But in the West because of cultural differences and different, so the translation of metaphor in English on the need to consider not only its literal sense, and so on, but also in the West should pay attention to their cultural differences. American Eugene Nida said: "Translation is the exchange between the two cultures. The real success of the translation, even more familiar with the two cultures is more important to master two languages. Because only in terms of its role in the culture In the background will only be meaningful. "Therefore, the translation of metaphor to combining Chinese and Western cultures, and cultural backgrounds to leave the translation, can not be achieved between the two languages of the real exchange. Literal Translation The so-called "literal" is asked in the language when conditions permit, in the translation to maintain the original content, but also to maintain the original form, in particular, to maintain the original metaphor, the image of the nation, and other local color. In the literal translation method to maintain the original expression of the culture and at the same time, target enriched the vocabulary and expression, such as: "a Pandora's box" (Pandora's Box); "chain reaction" (chain reaction). In the original text and asked the information contained in the same culture, we should adopt the literal translation method. (1) You are my sunshine, my only sunshine. : You are my sun, my only sunshine. In Chinese and English, the sun is warm, beautiful, in both languages, they disseminate information on culture are the same. As a rule, and asked in the original text in the form of grammatical structure, similar to the style or color on basically the same, the law should adopt the literal translation. (1) He is another Shylock. : He is also a Shylock. (Note: Shakespeare's Shylock is "The Merchant of Venice" in a very harsh mean business People. ) (2) To carry coals to Newcastle. : Coal to Newcastle. (Note: "Newcastle" is a British coal, coal is superfluous here.) 4. Conclusion Metaphor as a way to figures of speech or skills, a unique feature of grammar, which features make the sentence more flexible and constructive, but the United States. Is a metaphor to express more complex ideas and things, a powerful tool. Wherever and whenever people in their daily lives are often used metaphor. As Mr. Lin Zhuang said: "The metaphor is no longer expanding his knowledge and understanding of a passive process. To help us in the form of new knowledge, the metaphor has played an active role so that we can better a better understanding of the objective world." In English and Chinese Metaphorical significance of the difference is due to cultural differences between East and West, that mode of thinking, moral values and sense of difference. However, different cultural impact of what is the concept of metaphor, it is still a need to examine and address the problem. At the same time, in the metaphor of the process of translation must pay special attention to cultural differences. The best translation is to be able to accurately reflect the true meaning of the author, as well as its cultural and stylistic characteristics of the translation, that is, the translation of metaphor to make as much as possible the original language and to achieve the target language culture, and so on.
不同的文化传统，使得人们价值观念，行为准则和生活方式等方面也存在着相当的文化差异。下文是我为大家整理的关于中西方文化差异论文的范文，欢迎大家阅读参考!
中西方文化差异对日常交际的影响
【摘要】文化是一种社会现象，同时又是一种历史现象,是人们长期创造形成的产物。中西方文化存在许多差异：整体性和个体性的差异;价值观与道德标准的差异;社会礼仪的差异;社会习俗的差异等。本文分析了文化差异对日常交际的影响。了解这些差异有助于更好地实现跨文化交际，避免出现文化休克。
【关键词】中西方文化;差异;交际;教学
1中西方文化的差异
不同的文化传统，使中西方在思维方式，价值观念，行为准则和生活方式等方面也存在着相当的文化差异。在中国封建社会历史的过程中，儒家思想一直占据着根深蒂固的统治地位，对中国社会产生了极其深刻而久远的影响。中国人向来以自我贬仰的思想作为处世经典，接人待物，举止言谈以谦虚为荣，以虚心为本，反对过分地显露自己表现自我。因此，中国文化体现出群体性的文化特征，这种群体性的文化特征是不允许把个人价值凌驾于群体利益之上的。
西方国家价值观的形成至少可以追溯到文艺复兴运动。文艺复兴的指导思想是人文主义，宣扬个人主义至上，竭力发展自己表现自我。生活中人们崇拜的是“强者”“英雄”。有本事，有才能的强者得到重用，缺乏自信的弱者只能落伍或被无情地淘汰。因此，西方文化体现出个体文化特征，这种个体性文化特征崇尚个人价值凌驾于群体利益之上。
文化的不同带来价值观念的不同。如old一词，中国人历来就有“尊老敬老”的传统。“老”在中文里表达尊敬的概念，如老祖宗，老爷爷，老先生,老张，老王等等。中国人往往以年龄大为荣。和别人谈话时，年龄越大，资格越老，也就越会得到别人的尊敬。“姜还是老的辣”。在我们看来，长者不仅是智慧的化身，也是威望的象征。然而，西方国家极少有人愿意倚老卖老而自称”old”。在他们看来，“old”是“不中用”的代名词，是和“不合潮流”“老而无用”的含义连在一起的。英美人不喜欢别人说自己老，更不会倚老卖老。在西方文化中，他们把年龄作为个人极为重要的隐私看待。尤其是女士，更忌讳别人问自己的年龄。即使愿意谈论自己的年龄，也要别人猜测其年龄，而此时，他们的真正目的是期望别人恭维他们看上去比实际年龄小，是多么年轻。又如，中西方两种文化在某些单词所带有褒贬色彩上有差异。如：ambition一词，本身具有褒贬两种含义。中国人用其贬义，表示“野心勃勃”，而英美人则取其褒义，表示“雄心壮志”。Aggressive一词，中国人常用来形容某人“挑衅”“好斗”，而美国人则用来形容某人“进取上进，有开拓精神”。
2跨文化交际的重要性
由于各种各样的原因，导致了中西方有如此多的文化差异，而文化差异又是跨文化交际的障碍。社会的发展将各个不同的国家纳入到一个共同的“地球村”中，跨文化交际成为每个民族生活中不可缺少的部分。例如，一个企业如果想让自己的产品畅销国际市场，不仅需要优质的产品质量，而且需要深入了解不同国家的文化，使该产品在包装设计和实用性方面符合对象国民众的心理需求。如，在中国，“龙(dragon)”是我们的精神图腾，是吉祥和权力的象征，中国人也以作为龙的传人而倍感自豪，然而在西方人眼中，对“龙”就没有这份特殊的情感，甚至将“龙”理解为一种张牙舞爪的可怕怪物。如果某一企业家对此不甚了解，将印有“龙”图案的产品推向国际市场，试想这种产品能否刺激西方人的购买欲?能否给企业创造高效益。所以，克服文化差异造成的交际障碍已经成为面临的问题。在英语教学中在重视语言能力的教学的同时，特别要注意在日常教学中发展学生的交际能力，将语言的文化差异在英语教学中作为一个重要问题对待。
3日常交际中应注意的问题
中西方的文化差异在日常交际中体现在很多方面，在英语学习中应充分地了解这些差异。
日常问候
中国人日常打招呼习惯于问：“你吃饭了吗?”，如果你跟英语国家的人这样说，他们会产生误解，认为你是想请他们吃。，英语国家人打招呼通常以天气，健康状况，交通，体育以及兴趣爱好为话题。又如，中国人见到熟人习惯问：“去哪里?”，如果对西方人也这样问候，他们可能会很不高兴地回答：“不关你的事。”西方人问候时常说:”Goodmorning/afternoon/evening”,”How are you doing?”，熟人间也可以说：“Hello”或“Hi”.
日常称呼
汉语中的亲属称谓有泛化使用的倾向，常用于非亲属之间：年轻人对长辈称“叔叔”“阿姨”;对平辈称“大哥”“大姐”。但在英语中，亲属称谓不广泛地用于社交。如果我们对母语是英语的长辈称“UncleTom”，对方听了会觉得非常奇怪。英语文化中只有关系十分密切的情况下才使用此类亲属称谓。又如中国学生经常把“王老师”称为“Teacher Wang”。其实，英语中teacher只是一种职业;而中国人有尊师的传统，“教师”已不仅仅是一种职业，而成为一种对人的尊重，西方人听起来却感觉不可思议。英语中称呼人一般用Mr.,Miss,等。
感谢
一般来说，我们中国人在家族成员之间很少用“谢谢”。如果用了，听起来会很怪，或相互关系上有了距离。而在英语国家“Thank you.”几乎用于一切场合，所有人之间，即使父母与子女，兄弟姐妹之间也不例外。送上一瓶饮料，准备一桌美餐，对方都会说一声“Thank you.”公共场合，不管别人帮你什么忙，你都要道一声“Thank you..”这是最起码的礼节。
请客
在请客吃饭时，主人会问是否要再吃点或喝点什么时，我们通常习惯于先客气一番，回答：“不用了”“别麻烦了”等。如果与西方人交往时也这样说，对方就不会坚持再劝你，很可能你都吃不饱。按照英语国家的习惯，你若想要，就不必推辞，说声“Yes,please.”若不想要，只要说“No,thanks.”就行了。这也充分体现了中国人交往中的含蓄和西方人直率的不同。
隐私
中国人初次见面经常问及年龄，婚姻，收入，表示关心，而英语国家却对此比较反感，认为这些都涉及个人隐私，因为英语国家人都希望自己在对方眼中显得年轻，对自己实际年龄秘而不宣，妇女更是如此。再如中国人表示关心时，经常问“你在干什么?”，在英语中就成为刺探别人隐私的审问，监视别人的话语而使人很不高兴。
节日及接受礼物
中国和英语国家的文化差异还显著地表现在节日方面。除中国和英语国家共同的节日外，双方还各有自己独特的节日。中国有春节﹑元宵节和端午节等，英语国家有情人节﹑复活节﹑愚人节﹑感恩节﹑圣诞节等。中西方节日的风俗习惯也很不
相同。在节日里，对于别人送来的礼物，中国人往往要推辞一番，表现得无可奈何地接受，接受后一般也不当面打开。如果当面打开并喜形于色，可能招致“贪财”的嫌疑。而在英语文化中，人们对别人送的礼品，一般都要当面打开称赞一番，并且欣然道谢。
4结语
在英语教学中，文化知识的教学方法是多种多样的，教师应该采用不同的方法提高学生对文化的敏感性，培养文化意识，例如：加强中西方文化差异的比较，将中西文化在称呼，招呼语等等谈话题材和价值观念等方面的差异渗透到教学中。总之，中西方的文化存在着很多差异，在英语教学中不能只单纯注意语言教学，而必须加强语言的文化导入，重视语言文化差异对语言的影响。只有这样，才能在日常生活中不仅能说出正确的英语句子，而且知道面对西方人的时候应该说什么，避免出现交际中的尴尬。
【参考文献】
[1]李常磊.英美文化博览.世界图书出版公司，2002年5月.
[2]Paul Norbury,culture smart!Britain.外语教育与研究出版社，2009年3月.
[3]叶朗，朱良志.中国文化读本.外语教育与研究出版社，2008年4月.
[4]段连城.美国人与中国人———中美文化的融合与撞击.河北师范大学学报,2001年.
[5]邓炎昌，刘润清.语言文化即英汉语言文化对比.外语教育与研究出版社，1994年.
[6]方文惠.英汉对比语言学.福建人民出版社，1990年.
论从餐桌礼仪看中西文化差异
[论文摘要]从比较中西餐桌礼仪的餐具使用差异、座次安排差异、就餐氛围差异、及餐桌话语差异四个方面来看跨文化交际中的文化差异，旨在说明坚持自己的优秀文化传统的同时，要采用一个客观、宽容、尊重的心态对待异国文化以便能在跨文化交际中能恰当地、得体地进行交际。
[论文关键词]餐桌礼仪
易中天先生曾经在《餐桌上的文化》里对中西文化进行了精妙阐释中国文化的思想内核是“群体意识”，的思想内核则是“个体意识”。所以西方人即使请客吃饭，也是各点各的菜、各喝各的酒，以免把自己的意志强加于人。中国文化则认为个人的意志，必须服从群体的共同意志。其目的既然意在人情，意在血缘，则其方式礼仪，自然也就以和为贵了，因此中国人爱聚餐、喜共食、讲和合。笔者认为在跨文化交际中，面对陌生文化，因思维方式、生活习惯和行为方式不同，交往过程中难免发生文化冲突。笔者从如下四个方面对中西餐桌礼仪进行简单的比较，以便在跨文化交际中能恰当地、得体地进行交际。
一、从餐具使用上看中西文化差异
筷子刀叉是中西餐桌礼仪最基本差异。浙江大学游修龄教授认为：东西方出现进食工具筷子和刀叉的不同，和有关系。筷子要发源于有竹子的地方。我国北方多木，南方多竹，祖先就地取材，竹木均成为我国最原始的筷箸原料。刀叉的出现比筷子要晚很多。据游修龄教授的研究，刀叉的最初起源和欧洲古代游牧的生活习惯有关，他们马上生活随身带刀，往往将肉烧熟，割下来就吃。大约15世纪前后，为了改进进餐的姿势，欧洲人才使用了双尖的叉。到18世纪才有了四个叉尖的叉子。刀叉和筷子，不仅带来了进食习惯的差异，还影响了东西方人生活观念。游修龄教授认为，刀叉必然带来分食制，而筷子肯定与家庭成员围坐桌边共同进餐相配。西方一开始就分吃，由此衍生出西方人讲究独立，子女长大后就独立闯世界的想法和习惯。而筷子带来的合餐制，突出了老老少少坐一起的家庭单元，从而让东方人拥有了比较牢固的家庭观念。笔者提醒在使用餐具时中西均有不同的规范。如中餐进餐时不可玩弄筷子(把它们当鼓槌是非常失礼的做法)，更不可以用筷子向人指指点点或打手势示意。当然，绝对不可吸吮筷子或把筷子插在米饭中，这是大忌(这好像葬礼上的香烛，被认为是不吉利的)。在使用刀叉时也有一些禁忌。如 手里拿着刀叉时切勿指手画脚。发言或交谈时，应将刀叉放在盘上才合乎礼仪。忌用自己的餐具为别人夹菜。餐具掉落不要弯腰拾捡。餐品不要一次性切好，尤其带汤汁的餐品，要一小块的逐一切食等等。
二、从座次安排上看中西文化差异
中西都讲究正式的宴请活动的座次安排。中国人请客传统上用八仙桌。对门为上，两边为偏座。请客时，年长者、主宾或地位高的人坐上座，男女主人或陪客者坐下座，其余客人按顺序坐偏座。西方人请客用长桌，男女主人分坐两端，然后按男女主宾和一般客人的次序安排座位，即男女穿插安排，以女主人的座位为准，主宾坐在女主人的右上方，主宾夫人坐在男主人的右上方，讲究“女士优先”的西方绅士，都会表现出对女士的殷勤。在中国，左为尊，右为次;上为尊，下为次;中为尊，偏为次。而在西方，右为尊，左为次。
笔者特别提示西餐入座礼仪：最得体的入座方式是从左侧入座。手肘不要放在桌面上，不可跷足。不可在进餐时中途退席(如有事确需离开应向左右的客人小声打招呼)。用餐时，坐姿端正，背挺直，脖子伸长。上臂和背部要靠到椅背,腹部和桌子保持约一个拳头的距离。记得要抬头挺胸着吃，在把面前的食物送进口中时，要以食物就口，而非弯下腰以口去就食物。
三、从就餐氛围上看中西文化差异
中国人餐桌上的闹与西方餐桌上的静是中西餐桌礼仪最根本差异。餐桌气氛上的差异，中国餐桌上动，西方餐桌上静。中国人以食为人生之至乐，排场之大，气氛之热闹常常令人叹为观止。中国人一坐上餐桌，便滔滔不绝，相互让菜，劝酒，尽情的享受山珍海味，美味佳肴。这样的宴客方式才能体现主人的热情和诚恳，餐桌上的热闹反映了食客发自内心的欢快。这种“闹”能从某种程度上折射中国人家庭温馨、邻里和睦、国人团结的“一团和气”。西方人一坐到餐桌上便专心致志的去静静的切割自家的盘中餐。喝汤时不能发出响声，如汤菜过热，可待稍凉后再吃，不要用嘴吹。吃东西时要闭嘴咀嚼。不要舔嘴唇或咂嘴发出声音。进餐时可以与左右客人交谈，但不要只同几个熟人交谈。左右客人如不认识，可先自我介绍。别人讲话不可搭嘴插话。音量保持对方能听见的程度。咀嚼食物不要说话，即使有人同你讲话，也要等咽下食物后再回答。
四、从餐桌话语上看中西文化差异
中国人请客吃饭时，摆在桌上的菜花样繁多，至少有七、八道菜，如果是盛宴，主菜会更多，越名贵、越奇特的菜会越显示主任的殷勤和客人的身份。而主人却往往要说“今天没有什么好菜招待大家”、“菜做得不好，多吃一点” “多多包涵”、 “怠慢了您”之类的话。而西方盛宴一般四至五道菜，份量以吃完或稍有剩余为最佳。如果在家里，最好是吃完所有的菜，这样女主人会很高兴，认为大家喜欢她做的菜。面对丰盛的宴席，主人会说“已经倾其所有来招待大家” 的话。对中西主人的餐桌话语进行推理，很容易得出：中国人遵循了“贬己尊人”的原则。而西方人强调效率和实用主义价值观，在交际中十分注重自身面子的需要。如在宴席上西方人不议论令人作呕之事，会千方百计采用含蓄文雅的词来替代toilet，如：“Where can I wash my hand?”、“I wonder if I could go somewhere.”、“ Can I add some powder?”等。另外，在西方国家不要问“吃饭了吗?”等我国习惯的问候语。“您吃饭了吗?”容易使人莫名其妙，甚至会出现误会。如在英国，你若问人吃饭没有，其含义是你有意请对方吃饭;这对于未婚男女，则表明你有意约会对方。
五、结语
世界上各种文化都是平等的。文化无优劣之分。应该避免用自己的文化、、价值观作为标准去衡量、评判而应采用一种客观的、宽容的态度对待异国文化;同时，又要避免盲目的追随、模仿异国文化，而应坚持自己的优秀文化传统。
参考文献：
[1]易中天，《餐桌上的文化》，《文汇报.笔会》.
[2]林大津，《跨文化交际研究》，福建人民出版社，：92-127.
[3]李天民，《现代国际礼仪知识》，世界知识出版社出版，：109.