Glossary for the Extractive Industries Transparency Initiative (EITI)

Accountability 问责性；问责制
Accounting principles and treatments 会计原则与处理方法
Accrual basis 权责发生制
Accrual-based financial statement 权责发生制报表
Administrator 行政管理人员
Aggregated disclosure 合计数字披露
Baseline for judging progress 判断进展情况的基线标准
Benefit stream 收益流
Budgetary and/or natural resource committees预算和/或自然资源委员会
Business association 专业协会
Capacity building 能力建设
Capacity needs 能力需要
Capital intensive 资本密集型
Cash basis 现金收付制
Cash-base submission 现金收付制报表
Civil society 民间团体
Code of Good Practices on Fiscal Transparency (IMF)《财政透明度良好做法守则》（基金组织）
Collate payments and revenue figures 核对支出与收入数字
Commitment to high standards 承诺遵守高标准
Community-based organization 社区性组织
Concession holder 特许权持有人
Conflict of interest 利益冲突
Country ownership of EITI 国家主管EITI
Country-owned Initiative process 国家主管的行动计划执行程序
Country-specific implementation 根据本国情况执行计划
Credible independent audit 可信的独立审计
Cultural and legal framework 文化与法律架构
Decision making body 决策机构
Declaration on Fighting Corruption and Improving Transparency at Evian埃维昂《反腐败与提高透明度宣言》
Disaggregated disclosure 分解数字披露
Disclosure agency 信息披露机构
Disclosure and publication 信息的披露与公布
Disclosure of payments and revenues 支出与收入信息披露
Domain of sovereign government 主权国政府的权力范围
Domestic and foreign direct investment 国内与外国直接投资
Domestic initiative 国内行动计划
EITI Principles EITI原则
EITI process EITI 程序
Empowered 获得授权
Enhanced environment 改善环境
Export proceeds 出口收入
Extractive Industries Transparency Initiative(EITI)采掘行业透明度行动计划（EITI）
Extractive industry companies 采掘行业公司
Faith-based organization 宗教组织
Feedback mechanism 反馈机制
Financial transparency 财务透明度
Financing mechanism 融资机制
“Fiscal price” “财政价格”
Fiscal regime 财政制度
Formal shareholder assessment 股东的正式评估
Governance structures for decision-making 决策管理制度
Government’s submission 政府报表
Guide on Resource Revenue Transparency(IMF)资源收入透明度指南（基金组织）
Host country 东道国
Hydrocarbons 碳氢化合物
Implementation phase 执行阶段
Improve implementation 改进执行工作
Inclusivity of stakeholders 让利益相关方参与
International Advisory Group 国际顾问小组
International benchmark prices 国际基准价格
International EITI Secretariat 国际EITI 秘书处
Investment climate 投资环境
Lancaster House Conference 兰开斯特宫会议
‘Learning by doing’ process “边做边学”的过程
‘Legitimate discrepancies’ “合理差异”
Level playing field 公平的竞争环境
Licence/concession fees 许可证费/特许权费
Local leadership and participation 本地领导与参与
Logistical capacity building 物流能力建设
Mainstreaming of the EITI approaches EITI方法的主流化
Manual on Fiscal Transparency 《财政透明度手册》
Material revenue 重大收入
Measurable target 可测量的目标
Mismanage revenues 收入管理不善
Mitigating political and reputational risks 降低政治和信誉风险
Monthly or quarterly average exchange rate 每月或每季度平均汇率
Opaque governance 管理不透明
Outreach mechanism 对外宣传体制
Pay as you earn (PAYE) тах 预扣税（PAYE）
Perception of conflict of interest 疑似利益冲突
Pilot phase 试验阶段
Policy advice 政策建议
Policy-based lending 政策性贷款
Political and financial commitments 政治和财务承诺
Poverty Reduction Strategy Paper 《减贫战略文件》
Process development 程序建设
Production entitlement 产量分成权
Production-sharing contract 产量分成合同
Prudent use of natural resource wealth 节约使用自然资源财富
Public administration 公共管理
Public dissemination and discussion 信息的传播与讨论
Public interest concerns 公共权益关注
Reconciliation of payments and revenues 支出与收入的核对
Reconciliation statement 核对表
Reconstruction Levy 重建税
Reference price 参考价格
Regular cycle of disclosure, dissemination and discussion 定期披露、传播和讨论
Report on the Observance of Standards and Codes (ROSCs)《关于遵守标准与守则的报告》（ROSC）
Reporting currency 报告货币
Reporting cycle 报告周期
Reporting entity 报告实体
Reporting template 报告模板
“Resource curse” “资源诅咒”
Resource revenue management 资源收入管理
Resource-rich country 资源丰富国家
Respect for contracts and laws 尊重合同与法律
Revenue collection and management 税款征收与管理
Review 审查
Royalty arrangements 使用费安排
Seed support 启动支持
Service company 服务公司
Set up 机构设立
Sign up 筹备工作
Sign-up 筹备工作
Small operators 小型企业
Source book 工作手册
Stakeholder 利益相关者
Stakeholder perception survey 利益相关方意见调查
Statement of Principles 《原则声明》
Statement of Recommended Practice of the Oil Industry Accounting Committee《石油行业会计委员会建议做法声明》
Stewardship of revenue streams 税务收入管理
Stock exchange listing requirements 证券上市条件
Streamline systems of execution 精简执行体制
Sub-national levels of government 次国家级政府机构
Supreme audit institutions 最高审计机构
Sustainable development 可持续发展
Sustainable financing of programs 为方案提供可持续的融资
To engage with civil society organisations and industry与民间团体和工业界进行合作
Total production value 生产总值
Transparency Compact 《透明度契约》
“Trial’ report “试算”报表
UK Department for International Development (DFID)英国国际开发部（DFID）
Undue political influence 不正当的政治影响
Unit of accounting 会计单位
Upstream activities 上游活动
Valuing of in-kind benefit streams 对实物收益流的估值
World Summit for Sustainable Development 可持续发展世界首脑会议

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Tags: 国际