| Since its founding in 1949,China has stood up,become better off,and grown in strength over the past 70 years.The development and reform of its fiscal system have played a crucial role during this heroic course.Among the books concerning the Chinese fiscal system,The Steps and Strides of Modern Fiscal System: China’s Major Development and Reform of Finance and Taxation over the Past 70 Years and Beyond: Retrospect and Prospect is the one that explains it systematically and comprehensively.Its first chapter illustrates the theories and reforms of the fiscal system.Therefore,it was chosen as the source text for this translation practice,aiming to tell the story of Chinese fiscal system from its theoretical and practical evolution to the world and promote academic exchanges in this field at home and abroad.As the source text mainly illustrates the development of theories and reforms of the fiscal system,which is highly academic and often expressed in long sentences.In addition,as most Chinese textual logic is hidden between the words,the coherence of the text is not so explicit that the target readers may cannot understand it easily.Hence,this practice regards the cohesion theory of M.A.K.Halliday and R.Hasan(1976)as translation guidance.Grammatical cohesive devices including reference,substitution,ellipsis,and conjunction,and lexical cohesive devices like synonyms and collocation are applied to solve the difficulties of long,obscure sentences and “invisible” discourse coherence of the source text,producing translation concise,clear,and logical.This translation practice also may be referenced for translating similar types of texts:1)The cohesive devices such as substitution,ellipsis,or some of the lexical devices can improve the translation by avoiding multiple repetitions;2)The conjunction can improve the translation in terms of textual logic.Its application can externalize the logic internalized of source texts in Chinese,making the translation more coherent;3)Reference can be used to deal with long sentences,and ellipsis is helpful to translate financial expressions with Chinese characteristics to some extent. |