?？普撐母袷揭?mdash;—淺談醫(yī)院內(nèi)部會計控制

1、廣西財經(jīng)學院畢業(yè)論文（設計）、調(diào)查報告（本 科）題 目 名 稱 淺談醫(yī)院內(nèi)部會計控制 系 （部） 繼續(xù)教育學院 專 業(yè) 會計學 班 級 2008級 學 號 2008151090622 姓 名 陸 暉 指導教師 王彩艷 論文完成時間 2010 年 2 月 3 日目 錄摘要2關鍵詞 2一、醫(yī)院內(nèi)部會計控制的重要意義及國內(nèi)研究的狀況2（一）加強醫(yī)院內(nèi)部的會計控制，有利于醫(yī)院管理者的科學管理和決策2（二）有利于醫(yī)院領導者準確考核下屬人員，實施科學管理2（三）有利于杜絕或減少違法違紀事件的發(fā)生2（四）有利于醫(yī)院領導班子的團結和廉潔2（五）有利于鍛煉會計隊伍，提高會計人員的政治和業(yè)務素質(zhì)2 二、醫(yī)院內(nèi)部會

2、計控制的現(xiàn)狀及原因3（一）部分醫(yī)院領導法紀觀念淡薄，視會計法如兒戲3（二）會計人員的政治素質(zhì)差3（三）會計信息失真3（四）費用支出失控，潛在虧損增加3（五）違法違紀現(xiàn)象時有發(fā)生3三、醫(yī)院內(nèi)部會計控制的設想及建議4（一）加強領導監(jiān)管4（二）加強對醫(yī)院領導的法紀教育4（三）加強對會計人員的素質(zhì)教育4（四）建立健全醫(yī)院內(nèi)部的會計控制制度4（五）強化外部監(jiān)督5參考文獻 5致謝5淺談醫(yī)院內(nèi)部會計控制學號：2008151090622 姓名：陸暉 專業(yè)：會計學 摘要：醫(yī)院內(nèi)部會計控制是指醫(yī)院為了保護資產(chǎn)安全、完整，提高會計信息質(zhì)量，確保有關法律法規(guī)和規(guī)章制度及單位經(jīng)營管理方針政策的貫徹執(zhí)行，避免或降低風險，

3、提高經(jīng)濟效益和管理效率。實現(xiàn)醫(yī)院內(nèi)部會計控制具有全方位、多元化和多層次的特點，它的主要內(nèi)部包括預算控制、收入控制、支出控制、貨幣資產(chǎn)控制、藥品及庫存物質(zhì)控制、固定資產(chǎn)控制、工程項目控制、外資投資控制、債權債務控制、財務電子信息化控制和監(jiān)督檢查等。因此，就目前的情況而言，如何加強醫(yī)院內(nèi)部的會計控制，是值得研究的問題。關鍵詞：醫(yī)院；內(nèi)部會計控制一、醫(yī)院內(nèi)部會計控制的重要意義及國內(nèi)研究的狀況（一）加強醫(yī)院內(nèi)部的會計控制，有利于醫(yī)院管理者的科學管理和決策。就內(nèi)部控制學而言，首次對內(nèi)部控制做出明確定義的是1949年美國會計協(xié)會（aia），即：內(nèi)部控制包括組織機構的設計和企業(yè)內(nèi)部采取的所有相互協(xié)調(diào)的方法和

4、措施，是對于保護企業(yè)的財產(chǎn)，檢查會計數(shù)據(jù)的準確性，提高經(jīng)營效率，促進企業(yè)執(zhí)行既定的管理政策。并且把內(nèi)容控制的內(nèi)部概括為會計控制和管理控制。鑒于國際、國內(nèi)的基本情況，為了適應市場經(jīng)濟的發(fā)展需要，我國的立法機構，通過艱苦的努力，于1999年10月頒布了會計法，有關部門從2001年以來，相繼發(fā)布了內(nèi)部會計控制規(guī)范基本規(guī)范（試行）（簡稱“基本規(guī)范”）、 內(nèi)部會計控制規(guī)范貨幣資金（試行）、內(nèi)部會計控制規(guī)范采購與付款和內(nèi)部會計控制規(guī)范銷售與收款等，就貨幣資金、采購與付款、銷售與收款作了明確規(guī)定，這都充分說明了會計內(nèi)控的重要性。特別是面臨市場經(jīng)濟的競爭，為避免醫(yī)院在競爭中不被淘汰，醫(yī)院管理者迫切需要會計系統(tǒng)

5、不僅能在事后提供財務核算信息，更需要為未來經(jīng)營管理提供科學的決策信息，這是會計系統(tǒng)的職能所在。因此，加強內(nèi)部會計控制是醫(yī)院領導者科學決策的需要。（二）有利于醫(yī)院領導者準確考核下屬人員，實施科學管理。為了實現(xiàn)醫(yī)院的規(guī)范管理，改善經(jīng)營狀況，達到醫(yī)院的發(fā)展目標，醫(yī)院的領導者，必須參照會計系統(tǒng)反映計劃執(zhí)行過程與決策，實施過程的實際數(shù)據(jù)，同體現(xiàn)醫(yī)院整個經(jīng)營環(huán)節(jié)進行目標的預算、標準、定額等進行分析比較、評價與考核，準確地實行科學管理。（三）有利于杜絕或減少違法違紀事件的發(fā)生。近年來，由于醫(yī)院領導及上級領導，缺乏對醫(yī)院內(nèi)部會計控制重要性的認識，對醫(yī)院內(nèi)部會計控制檢查督促不力，使醫(yī)院內(nèi)部會計控制乏力，導制各級

6、醫(yī)院出現(xiàn)了較多的違法違紀案件。如收受賄賂、貪污公款、挪用資金、開取虛假發(fā)票、私分公款等。（四）有利于醫(yī)院領導班子的團結和廉潔。實踐證明，絕大多數(shù)醫(yī)院班子的不團結現(xiàn)象是出自醫(yī)院內(nèi)部會計內(nèi)控失效，提供數(shù)據(jù)信息不真而引起醫(yī)院班子呈內(nèi)訌，互相猜疑、互不相信，在團結上造成嚴重影響；同時相當部分違法違紀案件，都與內(nèi)部會計控制失效，有領導參與的違法違紀案件。因此，抓好會計的內(nèi)控，對醫(yī)院領導班子的團結和廉潔有著十分重要的作用。（五）有利于鍛煉會計隊伍，提高會計人員的政治和業(yè)務素質(zhì)。就現(xiàn)狀而言，由于我國社會主義市場經(jīng)濟的體系建立的時間不長，對市場經(jīng)濟條件下，其內(nèi)部控制的理論研究時間尚淺，就會計的內(nèi)部控制除199

7、9年10月頒布的會計法，2001年發(fā)布的內(nèi)部會計控制規(guī)范基本規(guī)范（試行）（簡稱“基本規(guī)范”）、 內(nèi)部會計控制規(guī)范貨幣資金（試行）、內(nèi)部會計控制規(guī)范采購與付款和內(nèi)部會計控制規(guī)范銷售與收款等，再出未出臺過操作性強的有關規(guī)范。特別是像醫(yī)院這樣的事業(yè)性質(zhì)企業(yè)管理的單位，就如何加強內(nèi)控的相關操作性強的規(guī)范根本沒有，因此要加強醫(yī)院的內(nèi)部會計控制，保證醫(yī)院的健康生存和發(fā)展，杜絕違法違紀現(xiàn)象的發(fā)生，會計就要充分履行自己的職責，充分發(fā)揮其職能和主觀能動性，只有這樣，其內(nèi)控才能不失效，這就要求會計人員自覺遵紀守法，弄通弄懂業(yè)務，無疑將是對會計人員政治業(yè)務素質(zhì)提高起到促進作用。二、醫(yī)院內(nèi)部會計控制的現(xiàn)狀及原因一九九

8、九年十月修訂通過的會計法和二00一年財政部以財會（2001）四十一號文發(fā)布的內(nèi)部會計控制規(guī)范基本規(guī)范（試行）及貨幣資金、采購與付款、銷售與收款等規(guī)范的實施，對整頓和規(guī)范社會主義市場經(jīng)濟秩序，強化醫(yī)院內(nèi)部的會計控制發(fā)揮了重要作用。但是，由于種種原因和因素，我國多數(shù)或相當部分醫(yī)院尚未建立或健全內(nèi)部會計控制制度，即使建立或健全了內(nèi)部會計控制之度，其控制也明顯失效，其主要表現(xiàn)在：（一）部分醫(yī)院領導法紀觀念淡薄，視會計法如兒戲。如有的醫(yī)院領導把醫(yī)院視為為私立醫(yī)院，會計出納視為個人的會計出納，醫(yī)院的財產(chǎn)和資金視為己有財產(chǎn)和資金，說怎么處理就怎么處理，心目中根本或基本就不存在什么會計法和什么會計內(nèi)部控制規(guī)范

9、，醫(yī)院內(nèi)部的會計控制完全失效。（二）會計人員的政治素質(zhì)差。近年來，由于會計隊伍迅速擴大，但對會計人員思想教育、業(yè)務培訓等方面的工作未能跟上，即使有培訓，也是走行式，沒有達到提高會計人員素質(zhì)的效果；有的會計人員根本不具備從業(yè)資格，靠人情關系混進會計隊伍，他們的政治素質(zhì)差，法紀觀念不強，對醫(yī)院領導的錯誤做法不堅持原則，不按會計法的有關規(guī)定辦，更不堅持基本規(guī)范的規(guī)定，聽之應之，討好于領導，他們沒有不敢造的報表、沒有不敢花的錢；保本人之所得，保本人之寶座，甚至有的會計人員還參與違法違紀活動。（三）會計信息失真。部分醫(yī)院由于會計工作秩序混亂、核算不實，造成了會計信息的嚴重失真。如常規(guī)性的印單(票)分管制

10、度不嚴；重要空白憑證保管使用失控；會計憑證的填制缺乏合理有效的原始憑證支持；人為捏造會計事實、篡改會計數(shù)據(jù)；設置賬外賬、亂擠亂攤成本、隱瞞或虛報收入和利潤；資料不清、債務不實等現(xiàn)象時有發(fā)生。（四）費用支出失控，潛在虧損增加。一些醫(yī)院為了搞活經(jīng)濟，給予其二層機構一定的業(yè)務經(jīng)費，導致二層機構的相關人員開支大手大腳，揮霍浪費，使本來微利的醫(yī)院出現(xiàn)虧損；有的醫(yī)院由于財產(chǎn)物質(zhì)管理失控，存貨采購，并對存貨發(fā)出不按規(guī)定手續(xù)辦理，不與會計記錄相核對；對采購的貨物及藥品的驗收、保管、運輸、付款等責職未嚴格分離；對多年的毀損、報廢、短缺、積壓、滯銷等不做處理，致使巨額潛虧隱藏在庫存中，再加上經(jīng)濟往來中審查制度不健

11、全等，造成了國有資產(chǎn)的大量流失。（五）違法違紀現(xiàn)象時有發(fā)生。由于內(nèi)部會計控制乏力，部分醫(yī)院的主要領導及分管財務的領導、業(yè)務經(jīng)辦人員、財務人員等利用業(yè)務往來和內(nèi)控不嚴和漏洞，大量收受賄賂、貪污公款、挪用資金，甚至與外部不法商人相勾結，利用虛假發(fā)票非法侵占國有資金。并且還有亂收費多收費的現(xiàn)象，筆者所在的縣的一個基層醫(yī)院，以院領導為主的三人，兩年內(nèi)亂收或多收患者的費用近十萬余元進行私分，落得過被判緩刑，開除公職的悲產(chǎn)結局。上述問題的出現(xiàn)，原因是多方面的，歸納起來，主要在以下幾個方面：（1）衛(wèi)生部門的上級領監(jiān)管、教育不力；（2）醫(yī)院領導法紀觀念淡??；（3）會計人員綜合素質(zhì)低下；（4）醫(yī)院內(nèi)部會計控制制

12、度不健全；（5）外部的監(jiān)督檢查乏力等。三、醫(yī)院內(nèi)部會計控制的設想及建議（一）加強領導監(jiān)管。各級衛(wèi)生部門的領導，是各級醫(yī)院的直接領導人，對各級醫(yī)院貫徹落實會計法，具體組織實施內(nèi)部會計控制規(guī)范負有直接責任。如果各級衛(wèi)生部門的領導堅持對法紀負責，經(jīng)常過問或檢查、督促各級醫(yī)院領導，樹立法規(guī)意識、法紀意識，堅決執(zhí)行會計法，按內(nèi)部會計控制規(guī)范處理業(yè)務中相關的問題，筆者認為，我國醫(yī)院內(nèi)部的會計控制將會出現(xiàn)一個好的局面。（二）加強對醫(yī)院領導的法紀教育。各級醫(yī)院的領導大多數(shù)或者絕大部分都是治病救人的能工巧匠，在治病救人方面都有自己的專業(yè)特長。但就如何加強醫(yī)院的管理，學法、懂法、用法方面其思想和行為可能還有一定的

13、差距。他們中間的一部分甚至絕大部分人的思想還停留在傳統(tǒng)的家長式的管理觀念上，認為我是領導，一切得按我的辦，我說算，把醫(yī)院管得像私立醫(yī)院一樣，當然，這種家長式的管理辦理，對某些醫(yī)院領導是有百利而無一害。說句實在話，就是非常精通醫(yī)院管理的一些領導，又有多少人去學過會計法，看過內(nèi)部會計規(guī)范，因此，醫(yī)院內(nèi)部的會計控制又如何控制，所以，要加強醫(yī)院的內(nèi)部會計控制，首先就得加強醫(yī)院領導的法紀教育，提高其法紀觀念，才有可能使醫(yī)院內(nèi)部會計控制工作順利開展。（三）加強對會計人員的素質(zhì)教育和業(yè)務培訓。對會計人員的素質(zhì)教育主要在兩個方面，即政治素質(zhì)和業(yè)務素質(zhì)。在素質(zhì)教育方面，主要解決好四個方面的問題：一是解決好會計人

14、員的人生觀、價值觀，處理好國家、集體和個人利益的關系，增強搞好內(nèi)控的信心；二是通過素質(zhì)教育，正確處理好上級和下級、法紀和業(yè)務的關系，樹立法紀面前人人平等的思想，增強執(zhí)法的決心；三是清楚、明確其業(yè)務職能，掌握執(zhí)法的本領，實現(xiàn)其準確內(nèi)控；四是解決好會計的責任意識問題，主動發(fā)揮其職能，不然上級領導如何加強監(jiān)管、醫(yī)院領導法紀觀念再強，其實現(xiàn)醫(yī)院會計內(nèi)控的目標仍然是一句空話。在業(yè)務培訓方面，加強對會計人員的繼續(xù)教育，要特別重視對那些業(yè)務能力差的會計人員的基礎業(yè)務知識培訓，以提高其工作能力，減少會計業(yè)務處理的技術錯誤。（四）建立健全醫(yī)院內(nèi)部的會計控制制度。內(nèi)部控制作為一個組織自我調(diào)節(jié)和自行制約的內(nèi)在機制，

15、處于醫(yī)院中樞神經(jīng)系統(tǒng)的重要位置。健全有效的內(nèi)部會計機制，不僅能保證醫(yī)院會計信息的真實正確、財務收支的有效合法和財產(chǎn)物質(zhì)的安全完整，還能保證一個組織經(jīng)營活動的效率和效果，就目前而言，所出臺的會計法及內(nèi)部會計控制規(guī)范是對全國所有的企事業(yè)單位的。作為醫(yī)院屬企事業(yè)兩者并屬的特殊單位，其內(nèi)部會計控制如何開展，應有其操作性較強的規(guī)章制度。在國家立法機構未出臺具體規(guī)范前，衛(wèi)生部門的上層（如衛(wèi)生部）應制訂出操作性強的臨時制度，以保證醫(yī)院會計人員的權力義務相一致，保證會計人員在相關的業(yè)務范圍內(nèi)，有參與研究和了解情況的權力，有效地實施事前審核、事中復核和事后監(jiān)督。保證醫(yī)院內(nèi)部會計控制的作用，減少和避免資金財產(chǎn)和物

16、質(zhì)的損失，杜絕和基本杜絕可能發(fā)生的違法違紀作為。（五）強化外部監(jiān)督。為了加強監(jiān)督力度，我國已基本形成了包括黨委、政府、司法、社會、輿論監(jiān)督（如財政、審計、稅務、紀律、社會、廣播、報刊、輿論等）在內(nèi)的監(jiān)督體系，但由于各種監(jiān)督功能交叉，標準不一，有的甚至以平衡預算和創(chuàng)收為目的，導致監(jiān)督弱化，未有形成監(jiān)督合力。因此，要保證醫(yī)院內(nèi)部會計控制的力度，有關監(jiān)督部門，在合理分工，建立健全崗位職責，注意加強信息交流，互通情報，形成合力，定期、定向、定時監(jiān)督檢查。同時，有關部門還要抓好注冊會計師的職業(yè)質(zhì)量監(jiān)管，使注冊會計師的社會監(jiān)督到位；還要鼓勵和支持廣播電視、報刊等新聞媒體對醫(yī)院的違法違紀行為曝光，充分發(fā)揮輿

17、論監(jiān)督的作用。總之，加強醫(yī)院內(nèi)部會計控制是一項復雜而艱巨的工作，它涉及面廣，但筆者認為，就目前的情況而言，只要在上述五個方面下功夫，醫(yī)院的內(nèi)部會計控制會得到較大的加強，醫(yī)院的管理將會步入新的臺階，醫(yī)院的經(jīng)濟效益和社會效益將會得到明顯的提升。醫(yī)院內(nèi)部會計控制對醫(yī)療衛(wèi)生體制的改革和發(fā)展起著重要作用，進一步充分發(fā)揮內(nèi)部會計控制對醫(yī)療衛(wèi)生體制改革的促進作用，是當前醫(yī)院面臨的一個迫切而重要的課題。參考文獻：1 馮敬秀.企業(yè)內(nèi)部控制制度存的問題及對策j.財會通訊：現(xiàn)財版.2008.102胡文軍.醫(yī)院內(nèi)部會計控制體系建設淺析財會通訊(理財版)，2008（7)3朱麗新.建立并完善醫(yī)院內(nèi)部會計控制遼寧師專學報(

18、社會科學版)2008.4田國英.內(nèi)部會計控制在醫(yī)院管理中的運用經(jīng)濟師，2008 (8)5朱照興. 醫(yī)院內(nèi)部會計控制體系的設計與實踐.管理觀察，2008 (6)致謝：這篇論文的完成，標志著我函授本科學習生活即將告一段落。本論文是在王彩艷老師的悉心指導下完成的。從課題的選擇到論文的最終完成，王老師始終都給予了細心的指導和不懈的支持。王老師她嚴謹細致、一絲不茍的作風一直是我工作、學習的榜樣；她循循善誘的教導和不拘一格的思路給予我無盡的啟迪，她不辭辛苦地給我提供了許多的寶貴建議，在選題上給予多方面的指導，并且對我寫作的過程也尤為關心，對于我遇到的問題進行了耐心細致的解答。在論文最后的修改過程中，王老師

19、更為認真，提出了許多有針對性、實質(zhì)性的建議。在這次論文的寫作過程中，我對專業(yè)知識有了更進一步的了解，而且王老師嚴謹?shù)闹螌W態(tài)度、認真的工作精神深深感染了我，將對我以后的學習、工作產(chǎn)生深刻而長遠的影響。還有感謝全州縣財政局函授站的各位老師和班上同學們一如既往的支持與關心。在論文即將完成之際，我的心情無法平靜，從開始進入課題到論文的順利完成，有過多少可敬的師長、同學、朋友給了我無言的幫助，在這里請接受我誠摯的謝意！河南省高等教育自學考試英語專業(yè)本科畢業(yè)生畢業(yè)論文（英文題目）"lake poets" in the history of english literature（中文題目

20、）英國文學史上的“湖畔詩人”專 業(yè) 名 稱 ： 英語專業(yè)本科 論文作者姓名 ： 劉志輝準 考 證 號 ： 078203200008論 文 類 型 ： 文學批評論文完成日期 ： 2006/08/26聯(lián) 系 方 式 ： 河南省輝縣市第二職業(yè)高中"lake poets" in the history of english literature摘要: 湖畔詩人就是一組英國詩人,samuel taylor coleridge, robert southey, and william wordsworth.他們居住在英格蘭東北的"湖區(qū)",

21、是18世紀至19世紀時期浪漫主義運動的一部分.受到法國大革命和英國工業(yè)革命的影響,他們在詩歌創(chuàng)作方面做了大膽的 改革,無論是在詩體語言還是在主題。的選擇上都有獨到的見解. william wordsworth 被人喻為自然的膜拜者. samuel taylor coleridge 不但是著名的詩人也是一流的文學批評家. 然而robert southey卻更為將精力注意到人人平等的大同社會上來.abstract: the lake poets or lake school was a group of english poets: samuel taylor coleridge, robert

22、southey, and william wordsworth. they lived in the "lake district" in northwestern england. this group was part of the romantic movement of the late 1700's and early 1800's. they were inspired by the french revolution and the english industrial revolution. they made bold experiment

23、s on poetry writing, no matter on poetry language seeking or subjects. wordsworth was regarded as "worshipper of nature". coleridge was not only a poet but also a critic. while southy pay more his attention to his democratic community in america known as "pantisocracy". 關鍵字: 浪漫主義

24、時期,自然,超自然,想象,改革,簡化語言,內(nèi)在世界,精神實質(zhì),平常生活,民主,大同社會key words: the romantic period, nature, super nature, imagination, innovation, simple language, inner world, spirit, common life, democratic, pantisocracyoutlinethesis: "lake poets", samuel taylor coleridge, robert southey, and william wordsworth,

25、 marks the beginning of romanticism. they improve the poetry writing with an entire new conception, especially they composed their poems about nature and imagination, which is very different from those in neoclassical period.(1) the background of "lake poets":1the french revolution and the

26、 english industrial revolution 2influence of the economic exploitation(2) features of "lake poets":1they explored new theories and innovated new techniques in poetry writing. 2they believed that poetry could purify both individuals and society. a nature b imagination and inspiration(3)will

27、iam wordsworth1career 2mayor features in poetry writing and classification of his works samuel taylor coleridge his works. 1career 2 mayor features in poetry writing and classification of his worksrobert southey 1career 2mayor features in poetry writing "lake poets" in the history of engli

28、sh literature the english romanticism as a historical phase of literature, is generally said to have began in 1798 and ended in 1832. however, at this great period, there are three great poets who cannot be ignored, samuel taylor coleridge, robert southey, and william wordsworth. these three poets a

29、re known as the "lake poets", because they once settled at dove cottage in crasmere, westmoreland, the loveliest spot in the english lake district. the "lake poets" play a transitional role between old and new styles in the poetry development in literature history especially in t

30、he english history. in their works we see the influence from both the past and the modern.(1) during the romantic period, there have been great changes in both european society and economy, which were actually provoked by two important revolutions, the french revolution and the english industrial re

31、volution. and as a result, some of the great imaginative writings in the romantic period sprang from the confrontation of radicals and conservatives at the close of the 18th century. while "the lake poets" choose nature, imagination as their poetic subjects, other great poets, such as geor

32、ge gordon byron, showed a lasting contempt for what he considered the commonplace and vulgarity of the "lake poets". because they think the "lake poets", to some extent, are too conservative in their period. the other key element for the exiting of the "lake poets" is t

33、he cruel economic exploitation. as a consequence of the english industrial revolution, the european society emerged a new labor class. though the social wealth had been increased by several times, it was only the rich who owned this wealth. the majority of the people were still poor, or even poorer.

34、 the romantics with the "lake poets" as a leader saw both the corruption of the feudal societies and the exploitation in modern capitalist society. under such condition, the "lake poets" emphasized the special qualities of each individual's mind. wordsworth "the solitary

35、 reaper", coleridge "frost at night", southy "winter" are all such poems.so we can see they pay more attention to portray the individual's experience. it's a typical character of the "lake poets" to place the individual at the center of art in order to expr

36、ess his or her unique feelings and particular attitudes. (2) with the coming of the french revolution in 1798, and the primarily agricultural society replaced by a modern industrialized one, these three poets inspired an entire new poetic revolution. at first, they started a rebellion against the ne

37、oclassical literature. they explored new theories and innovated new techniques in poetry writing. as we all know, the neoclassicists had some fixed rules and laws for almost every genre of literature. poetry should be lyrical, didactic satiric or dramatic and be strictly guided by principles. the ne

38、oclassicists also emphasized upon reason and intellect. however, the romantics started a poetic revolution. samuel taylor coleridge, robert southey, and william wordsworth, with the publication of "lyrical ballads", were the major representatives of this movement. we can get such ideas fro

39、m the following examples: "the ancient mariner" written by coleridge; "the prelude"_(1) written by wordsworth. in these famous poems, we can see they have made bold experiments in poetic language, versification and design. second, they believe that poetry could purify both indivi

40、dual and the society. at one hand, they chose to live by the lakeside so as to escape from the rational and ugly society. at other hand, they also want to achieve their wishful society in the imagination. 1imagination and inspiration, defined by coleridge, is regarded as something crucial for true p

41、oetry. “kubla khan”, as we all know, was composed in a dream after coleridge took opium. “so twice five miles of fertile ground, with walls and towers were girdled round; and there were gardens bright with sinuous rills, where blossomed many an incense-bearing tree; and here were forests ancient as

42、the hills, enfolding sunny spots of greenery. ”_(2) when we read these great lines, we are deeply impressed by the image of the river, the magnificent palace and other marvelous. we can hardly believe they were worked out in his unconsciousness. similar examples can also be found from works of rober

43、t souhey, which contained a lot of vaguely hindu tales. 2 the nature world is the first thing coming into poets imagination. “i wandered lonely as a cloud, the floats on high over vales and hills, when all at once i saw a crowd, a host, of golden daffodils; besides the lake, beneath the trees, flutt

44、ering and dancing in the breeze."_(3) wordsworth wrote this beautiful poem of nature after he came across a long belt of gold daffodils along the waterside. in this poem, nature is not only his source of imagination but also his poetic subject. but when we read it a second time, maybe we can re

45、alize that the writer want to recollect the beauty of nature in his mind while he is in solitude. (3)since the "lake poets" refers to three great english poets, let's appreciate them respectively. 1william wordsworthwilliam wordsworth is a leading figure of the english romantic poetry.

46、 the most important contribution he has made is that he has not only started the modern poetry but also changed the course of english poetry by using ordinary speech of the language and by advocating a return to nature. william wordsworth was born in an attorney family. as a young boy, he developed

47、a keen love of nature, which influenced all his rest life. after the french revolution, his heart was stirred and his imagination fired. however, william wordsworth was conservative in politics, which percy bysshe shelley and george gordon byron were strongly against. william wordsworth had a long p

48、oetic career. though his life, he finished many poem volumes. but maybe the most famous one is "lyrical ballads". that is because this volume is different from his early poetry, with an uncompromising simple language and fusion of natural description. "the prelude" is also among

49、his best works and is regarded as one of william wordsworth's greatest works by many critics. because he expressed his philosophy ideas in it .to him, life is a cyclical journey, in which the beginning finally turns out to be its end. according to the subjects, william wordsworth's short poe

50、ms can be classified into two groups: poems about nature and poems about human life. a. william wordsworth emphasized the picturesque scenes and gave the reader the very life of nature. he is regarded as the worshipper of nature. but we can also find a deeper moral awareness in his poems. to him, na

51、ture acts as a bridge between human and certain circumstance."we stood together; and that i, so long a worshipper of nature, hither came unwearied in that service: rather say with warmer love - oh! with far deeper zeal of holier love. nor wilt thou then forget, that after many wanderings, many

52、years of absence, these steep woods and lofty cliffs, and this green pastoral landscape, were to me more dear, both for themselves and for thy sake ""tintern abbey" is one of his masterpieces on nature. in this poem we can find the coordination between the wanderer's thoughts and

53、the natural scenes. b. the joys and sorrows of the common people are also his usual subject. his sympathy always goes to the suffering poor. the "lucy poems" describes a young country girl living a simple live in a remote village. in this poem, william wordsworth used simple language to gi

54、ve the readers the scenes and events of everyday life. in his opinion, the speech of ordinary people was the raw material of poetry writing. by using limited language, wordsworth worked out an eternal theme, love and loss, time and death. "the solitary reaper" "to a highland girl'

55、 are all his masterpieces about human life. 2.samuel taylor coleridge samuel taylor coleridge is a son of a clergyman. when he was young, he was a lonely sad boy, full of dreams in his mind. however after having met robert southy, he was inspired by the radical thinkers with their idealism. he even

56、joined the robert southy in plotting a democratic community in america, named 'pantisocracy'. but generally speaking, he was a conservative poet. he opposed the rationalistic trends of the 18th century thought. in his opinion, "a poet should realize the vague intimation derived from his unconsciousness without sacrificing the vitality of the inspiration."_(4) samuel taylor coleridge is also a good critic in his period. his lectures on shakespeare proved to be very