人力資源外文翻譯---對(duì)印度人力資源會(huì)計(jì)的研究

1、<p>　　For India's human resource accounting research</p><p>　　Tom Albright, India social science journals,2008.5</p><p>　　The past few decades have witnessed a global transition from ma

2、nufacturing 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

3、. 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 <

4、;/p><p>　　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 dir

5、ected 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 corpora

6、te sector in India.</p><p>　　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

7、 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 att

8、ention from academics and a substantial body of literature has developed. The conventional accountings of h</p><p>　　What is needed is measurement of abilities of all employees in a company, at every level,

9、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.

10、 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 d</p><p>　　Dr.R.SR

11、INIVASAN 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 R

12、esearch 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 colleg

13、e, Chennai& T.S.Narayanasamy College, Chennai for eig</p><p>　　In India the development of human resources accountancy plays play a very important role.though Human Resources Accounting was introduced wa

14、y 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,

15、 tracking and analyzing the potential of the human resources of a company and communicating the resultant information to the stakeholders of the </p><p>　　Even though the situation prevails, yet, a growing t

16、rend 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 C

17、orporation, 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

18、the organizat</p><p>　　During the early and mid 1980’s, behavioral scientists attacked the conventional accounting system for its failure to value the human resources of the organization along with its other

19、 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. </p><p>　　Hum

20、an 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 organi

21、zation 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 huma

22、n capital included all costs incurred in increasing and upgrading t</p><p>　　The output that an organization generated from human resources was regarded as the value of its human resources.  Human Resou

23、rces 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

24、.All the models stressed that human capital was considered an investment for future earnings, and not expenditure.</p><p>　　For valuing human resources, different models have been developed.  Some of th

25、em 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 holtz’s stochastic rewards valuation M

26、odels 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 </p&g

27、t;<p>　　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 t

28、he 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 b

29、e classified into monetary and non-monetary methods.</p><p>　　Human resources accounting system consists of two aspects namely:</p><p>　　a)      The investment made in h

30、uman resources</p><p>　　b)      The value human resource </p><p>　　Measurement of the investments in human resources will help to evaluate the charges in human reso

31、urce 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 eva

32、luated 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 </p><p

33、>　　For India's human resource investment patterns usually include the following matters</p><p>　　1)      Expenditure on advertisement for recruitment</p><p>　　2)&

34、#160;     Cost of selection</p><p>　　3)      Training cost</p><p>　　4)      On the job training cost</p><p>　　5

35、)      Subsistence allowance</p><p>　　6)      Contribution to provident Fund</p><p>　　7)      Educational tour expenses

36、</p><p>　　8)      Medical expenses</p><p>　　9)      Ex-gratia payments</p><p>　　10) Employee’s Welfare Fund</p><p>　　A

37、ll these items influence directly or indirectly the human resources and the productivity of the organization.</p><p>　　After analyzing the investment pattern in the human resources of an organization the cur

38、rent 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

39、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</p&g

40、t;<p>　　Amidst this background, it is significant 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

41、 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.

42、0; The critical success factor for any knowledge-based company was its highly skilled and intellectual wo</p><p>　　From the above discussions, it is felt that, Human resource accounting provides quantitative

43、 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 philoso

44、phy 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, </p><p>　　對(duì)印度人力資源會(huì)計(jì)

45、的研究</p><p><b>　　湯姆奧爾布賴特</b></p><p>　　過(guò)去幾十年,全球經(jīng)濟(jì)發(fā)生了巨大的變化，從制造業(yè)向以服務(wù)業(yè)為基礎(chǔ)的經(jīng)濟(jì)轉(zhuǎn)變。這兩種產(chǎn)業(yè)的根本區(qū)別在于其他們的資產(chǎn)本質(zhì)。在以前，物理資產(chǎn)比如設(shè)備、機(jī)械、材料等是極其重要的，然而，在服務(wù)業(yè)中員工的知識(shí)和態(tài)度發(fā)揮著更重要的作用。例如,在IT行業(yè)中，實(shí)物資產(chǎn)的價(jià)值與智力價(jià)值和人們的技能相比是微不足道

46、的。同樣，在醫(yī)院、學(xué)術(shù)機(jī)構(gòu)、咨詢等公司，組織的總價(jià)值主要取決于員工的技能一級(jí)他們所提供的服務(wù)。因此，這些組織的成功取決于人力資源的質(zhì)量，知識(shí)、技能、能力這些因素激勵(lì)并且理解企業(yè)的組織文化。在知識(shí)經(jīng)濟(jì)驅(qū)動(dòng)的今天，人力資源被公認(rèn)為是總價(jià)值中的一個(gè)重要組成部分。然而，為了評(píng)估和設(shè)計(jì)人力資本價(jià)值,需要不斷的采取某種方法來(lái)定量諸如知識(shí)的價(jià)值、動(dòng)機(jī)、技巧等人為貢獻(xiàn)因素,以及組織過(guò)程，如招聘、選拔、培訓(xùn)等的價(jià)值，從而用服務(wù)于人力資源管理的各個(gè)模塊。&

47、lt;/p><p>　　企事業(yè)單位的成功完全取決于人才資源的質(zhì)量。必須強(qiáng)調(diào)的是對(duì)人力的投資在任何公司中都是最重要的投入。根據(jù)投資的理論知識(shí)，可以通過(guò)提高員工的技能和能力從而來(lái)提高組織的人力資源水平。在這種情形下，值得我們?nèi)彶橛《热肆Y源會(huì)計(jì)實(shí)務(wù)有關(guān)的各個(gè)方面。</p><p>　　關(guān)于近代人力資源會(huì)計(jì)的起源人們正在努力去探索，人力資源會(huì)計(jì)是一種會(huì)計(jì)確認(rèn)和計(jì)量系統(tǒng)，在過(guò)去十年間大量的相關(guān)文獻(xiàn)已

48、被發(fā)表，它初步被定義為是關(guān)于為計(jì)量人力資源會(huì)計(jì)而設(shè)置的各種程序。與此同時(shí)，相關(guān)的理論概念和潛在的會(huì)計(jì)計(jì)量隨著大量文獻(xiàn)的發(fā)展已經(jīng)在學(xué)術(shù)界引起了相當(dāng)大的關(guān)注。傳統(tǒng)的人力資源會(huì)計(jì)已經(jīng)不再被認(rèn)定是物質(zhì)或是財(cái)務(wù)資產(chǎn)。</p><p>　　作為洲際人力資源會(huì)計(jì)發(fā)展戰(zhàn)略專家的斯里尼瓦森博士是印度的人力資源會(huì)計(jì)的領(lǐng)軍人物，他說(shuō)“我們所需要的是測(cè)量員工的各種能力，公司各種層次的生產(chǎn)價(jià)值來(lái)自于他們的知識(shí)和能力，人力資源會(huì)計(jì)基本上是一

49、個(gè)信息系統(tǒng)，可以在任何時(shí)候告訴管理者人力資源發(fā)生的變化，人力資源會(huì)計(jì)還包括對(duì)員工的投資和對(duì)他們的替代成本,而且也包括了他們?cè)诮M織中的經(jīng)濟(jì)價(jià)值。”。由于當(dāng)前會(huì)計(jì)系統(tǒng)不能提供員工的能力和知識(shí)的實(shí)際價(jià)值，這個(gè)間接影響公司的未來(lái)的投資成本，所以組織的人力資源成本隨著招聘的增加而增加。</p><p>　　斯里尼瓦森博士是一個(gè)商業(yè)與管理方面的研究生，他在1997年獲得了馬德拉斯理工大學(xué)傳播系博士學(xué)位。他現(xiàn)在還在致力于和財(cái)務(wù)

50、管理研究方法論有關(guān)的課程，目前任職于BGWC大學(xué)的研究所。在他進(jìn)入BGWC大學(xué)之前，他在SNR大學(xué)教書(shū)大概八年時(shí)間，有20年的教育教學(xué)經(jīng)驗(yàn)，研究經(jīng)驗(yàn)15年。他喜歡研究會(huì)計(jì)與金融、資本市場(chǎng)、定量的方法，曾接獲得過(guò)印度教師發(fā)展計(jì)劃管理學(xué)院的頒獎(jiǎng)，在全國(guó)國(guó)際會(huì)議討論并發(fā)表過(guò)20篇論文，并且對(duì)于在該地區(qū)的金融和人力資源管理國(guó)家期刊上也發(fā)表過(guò)20多篇論文。曾今撰寫了一本名為《投資者保護(hù)》的書(shū)籍,發(fā)表在《社會(huì)科學(xué)出版物》上，他指導(dǎo)了當(dāng)?shù)氐年P(guān)于企業(yè)融

51、資及人力資源管理的科研項(xiàng)目，對(duì)于印度人力資源會(huì)計(jì)的發(fā)展起著有著極為重要的作用。</p><p>　　盡管早在20世紀(jì)80年代人力資源會(huì)計(jì)就被廣為流傳，但是在印度逐漸開(kāi)始普及和推廣是通過(guò)美國(guó)勞工委員會(huì)。人力資源會(huì)計(jì)，也被稱為人類資產(chǎn)賬戶，涉及識(shí)別、計(jì)量、采集、跟蹤和分析人力資源的潛能，以及和公司有信息交流的利益相關(guān)者。這是一個(gè)方法，采用成本來(lái)計(jì)量被招募的每一位員工，因?yàn)閱T工的價(jià)值產(chǎn)生公司的未來(lái)。人力資源會(huì)計(jì)將組織中

52、人力資源的潛力以貨幣形式體現(xiàn)在財(cái)務(wù)報(bào)表中。</p><p>　　盡管這種辦法還很盛行，然而，越來(lái)越多的報(bào)表趨向于計(jì)量和報(bào)告人力資源，特別是在公共部門，人力資源是顯而易見(jiàn)的。在過(guò)去的幾年，印度菲勒斯公司、印度國(guó)家證劵公司、印度石油天然氣公司、印度工程師有限公司、印度國(guó)家熱力公司、礦物質(zhì)和金屬貿(mào)易公司、印度馬德拉斯石油精煉廠、與石油公司相關(guān)聯(lián)的印度公司、印度集成電路、冶金和工程咨詢公司, 印度柯欽造船有限公司等組織，

53、已經(jīng)開(kāi)始在他們的財(cái)務(wù)報(bào)表中披露了有關(guān)他們的人力資源信息。在這里就不必說(shuō)明其人力資源的重要性了，但是二十年前在商業(yè)組織中人力資源是常被會(huì)計(jì)師們忽視的一個(gè)重要的因素。</p><p>　　早在1980年，行為學(xué)家們就開(kāi)始突破傳統(tǒng)的會(huì)計(jì)制度束縛，但是其未能將組織中的人力資源價(jià)值連同它的其他物質(zhì)資源一起計(jì)量。在如今，從一種變遷的角度去看，會(huì)計(jì)師們?cè)诎缪萦?jì)量貨幣價(jià)值的角色中發(fā)揮著著越來(lái)越重要的作用，通過(guò)給組織中人力資源賦值

54、來(lái)體現(xiàn)其貨幣價(jià)值。</p><p>　　人力資源會(huì)計(jì)包括組織中人為功能所能消耗的多少。因此亟待解決的問(wèn)題是如何權(quán)衡組織中人們對(duì)經(jīng)濟(jì)價(jià)值的貢獻(xiàn)大小和以采取什么樣方法為基礎(chǔ)來(lái)計(jì)量人力資源的成本。對(duì)于人力資源會(huì)計(jì)的兩個(gè)主要討論部分是對(duì)員工的投資和員工自身為公司產(chǎn)生的價(jià)值。而對(duì)人力資本投資的費(fèi)用，包括了提升員工的技能和知識(shí)等人才資源的花費(fèi)。輸出組織中所產(chǎn)生的人力資源被認(rèn)為是其人力資源的價(jià)值。人力資源會(huì)計(jì)是用來(lái)測(cè)量組織中所

55、有的人員的表現(xiàn)，當(dāng)這是提供給那些利益相關(guān)者的一份報(bào)告形式的時(shí)候，這就能幫助他們把握關(guān)鍵的投資決策。所有的模型都強(qiáng)調(diào)人力資本被認(rèn)為是對(duì)人力的投資，為未來(lái)的盈利，而不是支出。</p><p>　　為了評(píng)價(jià)人力資源，就會(huì)有不同的模式被開(kāi)發(fā)出來(lái)。在這些方法中有機(jī)會(huì)成本方法、標(biāo)準(zhǔn)成本法、現(xiàn)實(shí)購(gòu)買力方法, 經(jīng)濟(jì)價(jià)值投資法，而列弗與舒瓦茲提出了一種新的模型即未來(lái)收益現(xiàn)值模型和隨機(jī)獎(jiǎng)勵(lì)評(píng)枯模型。當(dāng)然這個(gè)模型, 列弗與舒瓦茲的建議

56、是應(yīng)該要變?yōu)橐环N非常流行方法。</p><p>　　在未來(lái)收益現(xiàn)值模型方式下，組織中人力資源所創(chuàng)造的未來(lái)利潤(rùn)，也包括了直到他們退休時(shí)所積聚的部分，并且是一種被打了折扣的資本成本來(lái)去計(jì)算現(xiàn)值。</p><p>　　關(guān)于隨機(jī)獎(jiǎng)勵(lì)評(píng)枯模型，隨機(jī)獎(jiǎng)勵(lì)模型是一個(gè)直接衡量一個(gè)人的預(yù)期條件數(shù)值和預(yù)期可實(shí)現(xiàn)價(jià)值。它是基于一個(gè)假設(shè)，即個(gè)人占據(jù)的價(jià)值產(chǎn)生于在組織中的所從事的角色,并使之服務(wù)于組織。其前提是，一

57、個(gè)人將會(huì)在一段具體的時(shí)間段中，從一個(gè)單體轉(zhuǎn)移到一個(gè)群體之中。</p><p>　　關(guān)于經(jīng)濟(jì)價(jià)值投資法，一個(gè)價(jià)值的目標(biāo)，從經(jīng)濟(jì)角度看，是目前的服務(wù)的價(jià)值,它將驅(qū)動(dòng)今后研究的方向。同樣，人力資源的經(jīng)濟(jì)價(jià)值，是目前價(jià)值的服務(wù)，他們很可能是未來(lái)的發(fā)展方向。這可能是個(gè)人的價(jià)值，團(tuán)體的價(jià)值或是整個(gè)人類組織的價(jià)值。計(jì)算個(gè)人經(jīng)濟(jì)價(jià)值的方法，也許可以分為貨幣方法和非貨幣性的方法兩種。</p><p>　　對(duì)

58、于人力資源會(huì)計(jì)系統(tǒng)包括兩個(gè)方面，即:</p><p><b>　　一)人力資源的投資</b></p><p><b>　　二)人力資源的價(jià)值</b></p><p>　　測(cè)量人力資源的投資將有助于評(píng)估在這一段時(shí)間中對(duì)人力資源投資的的花費(fèi)。所產(chǎn)生的信息在為分析人力資源投資管理方面發(fā)揮著重要作用。組織人力績(jī)效的評(píng)估可以借助這樣

59、的分析方法，它也能幫助指導(dǎo)管理，制定關(guān)于人力資源管理的政策。將目前的績(jī)效結(jié)果作為依據(jù)，為今后的規(guī)劃和未來(lái)的計(jì)劃提供方向。</p><p>　　對(duì)于印度的人力資源投資模式通常包括下列事項(xiàng):</p><p>　　1)為進(jìn)行招聘而廣告的投入</p><p><b>　　2)選擇成本</b></p><p><b>　

60、　3)培訓(xùn)成本</b></p><p><b>　　4)崗位培訓(xùn)成本</b></p><p><b>　　5)最低生活保障</b></p><p><b>　　6)公積金</b></p><p><b>　　7)教育考察團(tuán)費(fèi)用</b></

61、p><p><b>　　8)醫(yī)療費(fèi)用</b></p><p>　　所有這些項(xiàng)目都直接或間接的影響著人力資源和組織中的生產(chǎn)率。</p><p>　　在分析完組織中人力資源的投資模式之后現(xiàn)代人力資源成本就可以確定了?；谶@個(gè)目的，現(xiàn)行費(fèi)用的定義是：費(fèi)用源于現(xiàn)在人們本性利益的驅(qū)動(dòng)。這些費(fèi)用中,幾乎沒(méi)有影響到未來(lái)的費(fèi)用。因此,這些為了維持人力資源生計(jì)的費(fèi)用

62、被稱為是現(xiàn)行費(fèi)用。而這些現(xiàn)行費(fèi)用是由薪水和工資，物價(jià)津貼協(xié)議、加班工資、獎(jiǎng)金、房子的租金津貼、特殊待遇和個(gè)人繳納組成的。</p><p>　　在這樣的背景下，早在20世紀(jì)90年代早期就被提及說(shuō)明人力資產(chǎn)價(jià)值的重要性，也就是當(dāng)人力資源對(duì)于公司的服務(wù)，技術(shù)和一些其他的知識(shí)領(lǐng)域有了大幅提高時(shí)，在這些領(lǐng)域的企業(yè)，無(wú)形資產(chǎn)，特別對(duì)是人力資源，為股東價(jià)值的提高提供了重要的貢獻(xiàn)。而它成功的關(guān)鍵因素是在任何公司中的勞動(dòng)力的知識(shí)技

63、能所體現(xiàn)的。不久以后,制造行業(yè)也似乎察覺(jué)到了人力的重要性，并開(kāi)始覺(jué)察將它的雇員作為戰(zhàn)略性資產(chǎn)。例如，如果兩個(gè)制造公司，有相似的資本和用類似技術(shù),然后只有他們的員工是最主要的不同因素。由于以上所提及的發(fā)展,企業(yè)需要重視人力資產(chǎn)除了傳統(tǒng)的越來(lái)越有經(jīng)驗(yàn)的有形資產(chǎn)會(huì)計(jì)之外，還要重視無(wú)形資產(chǎn)的發(fā)展。</p><p>　　從上面的討論，有人覺(jué)得，人力資源會(huì)計(jì)提供了關(guān)于人力資產(chǎn)的定量信息，能夠幫助人力最高管理層作出決定以充分利