外文翻译印度的人力资源会计研究

本科毕业设计（论文）外文翻译浙江师范大学本科毕业设计(论文)外文翻译译文：对于印度的人力资源会计研究汤姆奥尔布赖特，印度社会科学期刊，2008.5过去几十年,全球已经有了很大的转变，从制造业到以服务业为基础的经济。这两个的根本区别在于其他们的资产本质。在以前，物理资产比如设备、机械、材料等是极其重要的。相反，在后者中，员工的知识和态度有着更重要的意义。例如,在IT行业中，当实物资产的价值与智力价值和人们的技能相比是微不足道的。同样，在医院、学术机构、咨询公司等，组织的总价值主要取决于员工的技能和他们所提供的服务。因此，这些组织的成功取决于人力资源的质量-它的知识、技能、能力、激励并且理解你的组织文化。在知识经济驱动的今天，它必须被公认为，人力资源是总价值中的一个重要组成部分。然而，为了评估和设计人力资本价值,就有必要的不断采取某种方法来定量诸如知识的价值、动机、技巧和人为贡献因素,以及组织过程，如招聘、选拔、培训等，用于建造和支持这些人力资源方面。企业事业的成功完全取决于人才资源的质量。必须强调，对人的投资因素是在任何公司中最重要的投入。根据所投资的知识，技能和能力来提高工作力量从而投资相关组织的人力资源。在这种情形下，值得我们印度去审查和人力资源会计实务有关的全部方面。关于近代人力资源会计的起源人们正在努力去接受，它必须很明白地去认识到，人力资源会计是一种会计确认和计量系统，在过去十年间大量的文献已被发表，关于为计量人力资源会计而设置的各种程序。与此同时，理论概念和潜在的会计计量随着大量文献的发展已经在学术界收到相当大的成效。传统的人力资源会计已经不再被认定是物质或是财务资产。“我们所需要的是测量员工的各种能力，在公司的各种层次的生产价值来自于他们的知识和能力，人力资源会计基本上是一个信息系统，可以在任何时候告诉管理者人力资源发生的任何变化人力资源会计还包括对人们的投资和他们的替代成本,而且也包括了人们在组织中的经济价值。” 斯里尼瓦森博士说，作为洲际人力资源会计发展战略专家，是印度的人力资源会计的领军人物。当前会计系统是不能提供员工的能力和知识的实际价值。这个间接影响公司的未来的投资成本，因为每年人力资源发展随着招聘的增加而增加。斯里尼瓦森博士是一个商业与管理方面的研究生，他在1997年得到了马德拉斯理工大学传播系博士学位。他现在还在致力于和财务管理研究方法论有关的课程，并且目前任职于BGWC大学的研究所。在他进入BGWC大学之前，他在SNR大学教书大概八年时间。大约有20年的教育教学经验，有研究经验15年。他喜欢研究会计与金融、资本市场、定量的方法。他曾接受过印度教师发展计划管理学院的颁奖。在全国国际会议讨论并发表过20篇论文，并且对于在该地区的金融和人力资源管理国家期刊上也发表过20多篇论文。曾今撰写了一本书名为投资者保护,发表在社会科学出版物，他指导了当地的关于企业融资及人力资源管理的科研项目，对于印度人力资源会计的发展起着有着极为重要的作用。尽管人力资源会计早在20世纪80年代就被广为介绍，但是在印度开始逐渐普及和推广是通过美国劳工委员会。人力资源会计，也被称为人类资产账户，涉及识别、计量、采集、跟踪和分析人力资源的潜能，公司的合作和交流信息的有关公司利益相关者。这是一个方法，采用成本来计量被招募的每一位员工，而员工的价值产生公司的未来。人力资源会计反映了人力的潜力组织资源以货币形式体现在其财务报表中。虽然这种办法还在盛行，然而，越来越多的趋向于计量和报告人力资源，特别是在公共部门人力资源是显而易见的，在过去的几年。印度菲勒斯公司、印度国家证劵公司、印度石油天然气公司、印度工程师有限公司、印度国家热力公司、矿物质和金属贸易公司、印度马德拉斯石油精炼厂、与石油公司相关联的印度公司、印度集成电路、冶金和工程咨询公司, 印度柯钦造船有限公司等等组织，已经开始在他们的财务报表中披露了有关他们的人力资源的信息。在这里就不必在说明其人力资源的重要性了，但是在二十年前在商业组织中人力资源是常被会计师们忽视的一个重要的因素。早在1980年期间，行为学家们开始突破了传统的会计制度束缚，由于其未能将组织中人力资源价值连同它的其他物质资源一起计量价值。在如今，以一种变迁的角度去看，会计师们在计量货币价值的角色中正扮演着越来越重要的地位，通过赋值给组织中人力资源来体现其货币价值。人力资源会计包括组织中人为功能所能消耗的尺寸。因此亟待解决的问题是如何权衡组织中人们对经济价值的贡献大小和采取什么样的成本为基础来计量人力资源。对于人力资源会计的两个主要讨论部分是对员工的投资和员工自身为公司产生的价值。而对人力资本投资的费用，包括了提升员工的技能和知识等人才资源的花费。输出组织中所产生的人力资源被认为是其人力资源的价值。人力资源会计是用来测量组织中所有的人员的表现，当这是提供给那些利益相关者的一份报告形式的时候，这就能帮助他们把握关键的投资决策。所有的模型都强调人力资本被认为是对人力的投资，为未来的盈利，而不是支出。为评价人力资源，就会有不同的模式被开发出来。在这些方法中的有机会成本方法、标准成本法、现实购买力方法, 经济价值投资法，而列弗与舒瓦兹提出了一种新的模型即未来收益现值模型和随机奖励评枯模型。当然这个模型, 列弗与舒瓦兹的建议是应该要变为一种非常流行方法。在未来收益现值模型方式下，组织中人力资源所创造的未来利润，也包括了直到他们退休时所积聚的部分，并且是一种被打了折扣的资本成本来去计算现值。关于随机奖励评枯模型，随机奖励模型是一个直接衡量一个人的预期条件数值和预期可实现价值。它是基于一个假设，即个人占据的价值产生于组织中的所从事的角色,并使之服务于组织。其前提是，一个人将会在一段具体的时间段中，从一个单体转移到一个群体之中。关于经济价值投资法，一个价值的目标，从经济角度看，是目前的服务的价值,它将驱动今后研究的方向。同样，人力资源的经济价值，是目前价值的服务，他们很可能是未来的发展方向。这可能是个人的价值，团体的价值或是整个人类组织的价值。计算个人经济价值的方法，也许可以分为货币方法和非货币性的方法两种。对于人力资源会计系统包括两个方面，即:一)人力资源的投资二)人力资源的价值测量人力资源的投资将有助于评估对人力资源投资的这一段时间中的花费。所产生的信息为分析人力资源投资管理方面有着许多的应用目的。组织人力绩效的评估可以辅助这样的分析方法。它也能帮助指导管理，制定关于人力资源管理的政策。将目前的绩效结果作为输入，为今后的规划和未来的计划产生影响。对于印度的人力资源投资模式通常包括下列事项:1)为进行招聘而广告的投入2)选择成本3)培训成本4)岗位培训成本5)最低生活保障6)公积金7)教育考察团费用8)医疗费用所有这些项目都在直接或间接的影响人力资源和组织中的生产率。在分析完组织中人力资源的投资模式之后现代人力资源成本就可以确定了。为了这个目的，现行费用的定义是：费用源于现在人们本性利益的驱动。这些费用中,几乎没有影响到未来的费用。因此,这些为了维持人力资源生计的费用被称为是现行费用。而这些现行费用是由薪水和工资，物价津贴协议、加班工资、奖金、房子的租金津贴、特殊待遇和个人缴纳组成的。在这样的背景下，可以郑重的说明人力资产价值的重要性，早在20世纪90年代早期就被提及的，也就是当人力资源对于公司的服务，技术和一些其他的知识领域有了大幅提高时。在这些领域的企业，无形资产，特别对是人力资源，为股东价值的提高提供了重要的贡献。而它成功的关键因素是在任何公司中的劳动力的知识技能所体现的。不久以后,制造行业也似乎察觉到了人力的重要性，并开始觉察将它的雇员作为战略性资产。例如，如果两个制造公司，有相似的资本和用类似技术,然后只有他们的员工是最主要的不同因素。由于以上所提及的发展,企业需要重视人力资产除了传统的越来越有经验的有形资产会计之外，还要重视无形资产的发展。从上面的讨论，有人觉得，人力资源会计提供了关于人力资产的定量信息，能够帮助人力最高管理层作出决定以充足企业的人力资源。并且人力资源会计可以被看作是一种技术性的哲学问题。这是多种的方法背后的一种原因并且它被人力资源会计使用于广泛的目的而加以强调，例如，作为一个为内部和/或外部使用的信息工具(员工、客户、投资者,等等)，并且作为人力资源管理的一种决策工具。因此，可以认为，人力资源是不可缺少的，只有发展好人力资源会计才能使企业在现代行业竞争中得到更好的发展。25本科毕业设计（论文）外文翻译原文：For Indias human resource accounting researchTom Albright, India social science journals,2008.5 The past few decades have witnessed a global transition from manufacturing to service based economies. The fundamental difference between the two lies in the very nature of their assets. In the former, the physical assets like plant, machinery, material etc. are of utmost importance. In contrast, in the latter, knowledge and attitudes of the employees assume greater significance. For instance, in the case of an IT firm, the value of its physical assets is negligible when compared with the value of the knowledge and skills of its personnel. Similarly, in hospitals, academic institutions, consulting firms etc., the total worth of the organization depends mainly on the skills of its employees and the services they render. Hence, the success of these organizations is contingent on the quality of their Human Resource- its knowledge, skills, competence, motivation and understanding of the organizational culture. In knowledge driven economies therefore, it is imperative that the humans be recognized as an integral part of the total worth of an organization. However, in order to estimate and project the worth of the human capital, it is necessary that some method of quantifying the worth of the knowledge, motivation, skills, and contribution of the human element as well as that of the organizational processes, like recruitment, selection, training etc, which are used to build and support these human aspects, is developed. Success of corporate undertakings purely depends upon the quality of human resources. It is accentuated that; Human element is the most important input in any corporate enterprise. The investments directed to raise knowledge; skills and aptitudes of the work force of the organization are the investments in human resource. In this context, it is worth while to examine and human resource accounting practices in corporate sector in India.Human resource accounting is of recent origin and is struggling for acceptance.It is clearly said that, Human resources accounting is an accounting measurement system and a large body of literature has been published in the last decade setting for the various procedures for measurement. At the same time the theory and underlying concepts of accounting measurement have received sizeable attention from academics and a substantial body of literature has developed. The conventional accountings of human resources are not recognized as physical or financial assets.What is needed is measurement of abilities of all employees in a company, at every level, to produce value from their knowledge and capability. “Human Resource Accounting (HRA) is basically an information system that tells management what changes are occurring over time to the human resources of the business. HRA also involves accounting for investment in people and their replacement costs, and also the economic value of people in an organization,”say Dr.R.SRINIVASAN, the director of strategic development-intercontinental operations, of indias human resource accounting leaders. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases.Dr.R.SRINIVASAN is a Post graduate in commerce and Management. He received his doctoral degree from Alagappa University in 1997. He currently teaches financial management and Research Methodology Subjects in Post graduate and Research Department of Corporate Secretaryship at Bharathidasan Government College for Women (Autonomous), Pondicherry University, Puducherry. Before Joining BGCW, he was teaching in SNR College, Coimbatore, Sindhi college, Chennai& T.S.Narayanasamy College, Chennai for eight years. He was with the industry for a short term at Salzar Electronics Pvt. Ltd, Coimbatore. He has about 20 years of teaching experience and having research experience of 15 years. His interests are in Accounting and finance, Capital Market, Quantitative Methods. He underwent the Faculty Development Programme at Indian Institute of Management Ahmedabad during 2000-01. He has presented 20 papers in national and international conferences and has published twenty papers in the areas of Finance and Human resource Management in National Journals. Co-authored a book titled, Investors Protection, published by Raj Publications, New Delhi He has delivered lectures in contemporary finance topics at Pondicherry University. He has supervised a number of research projects in the area of corporate finance and Human Resource Management. In India the development of human resources accountancy plays play a very important role.though Human Resources Accounting was introduced way back in the 1980s, it started gaining popularity in India after it was adopted and popularized by NLC. Human Resources accounting, also known as Human Asset Accounting, involved identifying, measuring, capturing, tracking and analyzing the potential of the human resources of a company and communicating the resultant information to the stakeholders of the company. It was a method by which a cost was assigned to every employee when recruited, and the value that the employee would generate in the future. Human Resource accounting reflected the potential of the human resources of an organization in monetary terms, in its financial statements.Even though the situation prevails, yet, a growing trend towards the measurement and reporting of human resources particularly in public sector is noticeable during the past few years. BHEL, Cement Corporation of India, ONGC, Engineers India Ltd., National Thermal Corporation, Minerals and Metals Trading Corporation, Madras Refineries, Oil India Ltd., Associated Cement Companies, SPIC, Metallurgical and Engineering consultants India Limited, Cochin Refineries Ltd. Etc. are some of the organizations, which have started disclosing some valuable information regarding human resources in their financial statements. It is needless to mention here that, the importance of human resources in business organization as productive resources was by and large ignored by the accountants until two decades ago.During the early and mid 1980s, behavioral scientists attacked the conventional accounting system for its failure to value the human resources of the organization along with its other material resources. In this changing perspective the accountants were also called upon to play their role by assigning monetary value to the human resources deployed in the organization. Human Resource Accounting involves the dimension of cost incurred by the organization for all the personnel function. Hence the issue is to be addressed is how to measure the economic value of the people to the organization and various cost based measures to be taken for human resources. The two main components of Human Resources Accounting were investment related to employees and the value generated by them. Investment in human capital included all costs incurred in increasing and upgrading the employees skill sets and knowledge of human resources. The output that an organization generated from human resources was regarded as the value of its human resources. Human Resources accounting is used to measure the performance of all the people in the organization, and when this was made available to the stakeholders in the form of a report, it helped them to take critical investment decisions.All the models stressed that human capital was considered an investment for future earnings, and not expenditure.For valuing human resources, different models have been developed. Some of them are opportunity cost Approach, standard cost approach, current purchasing power Approach, Economic value approach,Lev and Schwartz present value of future earnings Model and Flam holtzs stochastic rewards valuation Models etc. Of these, the model suggested by Lev and Schwartz has become popular. Under this method, the future earnings of the human resources of the organization until their retirement is aggregated and discounted at the cost of capital to arrive at the present value. About the Stochastic Rewards Model is a direct way of measuring a persons expected conditional value and expected realizable value. It is based on the assumption that an individual generates value as he occupies and moves along organizational roles, and renders service to the organization. It presupposes that a person will move from one state in the organization, to another, during a specified period of time.About the Economic value approach, value of an object, in economic terms, is the present value of the services that it is expected to render in future. Similarly, the economic value of human resources is the present worth of the services that they are likely to render in future. This may be the value of individuals, groups or the total human organization. The methods for calculating the economic value of individuals may be classified into monetary and non-monetary methods.Human resources accounting system consists of two aspects namely:a) The investment made in human resourcesb) The value human resourceMeasurement of the investments in human resources will help to evaluate the charges in human resource investment over a period of time. The information generated by the analysis of investment in human resources has many applications for managerial purposes. The organizational human performance can be evaluated with the help of such an analysis. It also helps in guiding the management to frame policies for human resource management. The present performance result will act as input for future planning and the present planning will have its impact on future result. For Indias human resource investment patterns usually include the following matters1) Expenditure on advertisement for recruitment2) Cost of selection3) Training cost4) On the job training cost5) Subsistence allowance6) Contribution to provident Fund7) Educational tour expenses8) Medical expenses9) Ex-gratia payments10) Employees Welfare FundAll these items influence directly or indirectly the human resources and the productivity of the organization.After analyzing the investment pattern in the human resources of an organization the current cost of human resources can be ascertained. For this purpose, current cost is defined as the cost incurred with which derives benefit of current nature. These are the costs, which have little bearing on future cost. Thus, the expenses incurred for the maintenance of human resources are termed as current costs. Current cost consists of salary and wages, Dearness allowance, overtime wages, bonus, house rent allowance, special pay and personal pay.Amidst this background, it issignificant to mention that the importance and value of human assets were recognized in the early 1990s when there was a major increase in employment in firms in service, technology and other knowledge-based sectors. In the firms in these sectors, the intangible assets, especially human resources, contributed significantly to the building of shareholder value. The critical success factor for any knowledge-based company was its highly skilled and intellectual workforce.Soon after, the manufacturing industry also seemed to realize the importance of people and started perceiving its employees as strategic assets. For instance, if two manufacturing companies had similar capital and used similar technology, then it was only their employees who were the major differentiating factor. Due to the above development, the need for valuing human assets besides traditional accounting of tangible assets was increasingly experienced,but it must take the intangible asset of development.From the above discussions, it is felt that, Human resource accounting provides quantitative information about the value of human asset, which helps the top management to take decisions regarding the adequacy of human resources. The accounting of human resources can be seen as just as much a question of philosophy as of technique. This is one of the reasons behind the variety of approaches and is further underlined by the broad range of purposes for which accounting human resources can be used, e.g. as an information tool for internal and/or external use (employees, customers, investors, etc.), and as a decision-making tool for human resource management. Hence, It is Concluded that, the Human Resources are an indispensable，only developing human resource accounting to make enterprise in modern industry competition gets better development.