人力資源外文翻譯---對印度人力資源會計的研究

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>　　對印度人力資源會計

45、的研究</p><p><b>　　湯姆奧爾布賴特</b></p><p>　　過去幾十年,全球經(jīng)濟發(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、機械、材料等是極其重要的，然而，在服務(wù)業(yè)中員工的知識和態(tài)度發(fā)揮著更重要的作用。例如,在IT行業(yè)中，實物資產(chǎn)的價值與智力價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)機構(gòu)、咨詢等公司，組織的總價值主要取決于員工的技能一級他們所提供的服務(wù)。因此，這些組織的成功取決于人力資源的質(zhì)量，知識、技能、能力這些因素激勵并且理解企業(yè)的組織文化。在知識經(jīng)濟驅(qū)動的今天，人力資源被公認為是總價值中的一個重要組成部分。然而，為了評估和設(shè)計人力資本價值,需要不斷的采取某種方法來定量諸如知識的價值、動機、技巧等人為貢獻因素,以及組織過程，如招聘、選拔、培訓(xùn)等的價值，從而用服務(wù)于人力資源管理的各個模塊。&

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。必須強調(diào)的是對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，可以通過提高員工的技能和能力從而來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源會計實務(wù)有關(guān)的各個方面。</p><p>　　關(guān)于近代人力資源會計的起源人們正在努力去探索，人力資源會計是一種會計確認和計量系統(tǒng)，在過去十年間大量的相關(guān)文獻已

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

49、個信息系統(tǒng)，可以在任何時候告訴管理者人力資源發(fā)生的變化，人力資源會計還包括對員工的投資和對他們的替代成本,而且也包括了他們在組織中的經(jīng)濟價值。”。由于當前會計系統(tǒng)不能提供員工的能力和知識的實際價值，這個間接影響公司的未來的投資成本，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。在他進入BGWC大學(xué)之前，他在SNR大學(xué)教書大概八年時間，有20年的教育教學(xué)經(jīng)驗，研究經(jīng)驗15年。他喜歡研究會計與金融、資本市場、定量的方法，曾接獲得過印度教師發(fā)展計劃管理學(xué)院的頒獎，在全國國際會議討論并發(fā)表過20篇論文，并且對于在該地區(qū)的金融和人力資源管理國家期刊上也發(fā)表過20多篇論文。曾今撰寫了一本名為《投資者保護》的書籍,發(fā)表在《社會科學(xué)出版物》上，他指導(dǎo)了當?shù)氐年P(guān)于企業(yè)融

51、資及人力資源管理的科研項目，對于印度人力資源會計的發(fā)展起著有著極為重要的作用。</p><p>　　盡管早在20世紀80年代人力資源會計就被廣為流傳，但是在印度逐漸開始普及和推廣是通過美國勞工委員會。人力資源會計，也被稱為人類資產(chǎn)賬戶，涉及識別、計量、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。這是一個方法，采用成本來計量被招募的每一位員工，因為員工的價值產(chǎn)生公司的未來。人力資源會計將組織中

52、人力資源的潛力以貨幣形式體現(xiàn)在財務(wù)報表中。</p><p>　　盡管這種辦法還很盛行，然而，越來越多的報表趨向于計量和報告人力資源，特別是在公共部門，人力資源是顯而易見的。在過去的幾年，印度菲勒斯公司、印度國家證劵公司、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)開始在他們的財務(wù)報表中披露了有關(guān)他們的人力資源信息。在這里就不必說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計師們忽視的一個重要的因素。</p><p>　　早在1980年，行為學(xué)家們就開始突破傳統(tǒng)的會計制度束縛，但是其未能將組織中的人力資源價值連同它的其他物質(zhì)資源一起計量。在如今，從一種變遷的角度去看，會計師們在扮演計量貨幣價值的角色中發(fā)揮著著越來越重要的作用，通過給組織中人力資源賦值

54、來體現(xiàn)其貨幣價值。</p><p>　　人力資源會計包括組織中人為功能所能消耗的多少。因此亟待解決的問題是如何權(quán)衡組織中人們對經(jīng)濟價值的貢獻大小和以采取什么樣方法為基礎(chǔ)來計量人力資源的成本。對于人力資源會計的兩個主要討論部分是對員工的投資和員工自身為公司產(chǎn)生的價值。而對人力資本投資的費用，包括了提升員工的技能和知識等人才資源的花費。輸出組織中所產(chǎn)生的人力資源被認為是其人力資源的價值。人力資源會計是用來測量組織中所

55、有的人員的表現(xiàn)，當這是提供給那些利益相關(guān)者的一份報告形式的時候，這就能幫助他們把握關(guān)鍵的投資決策。所有的模型都強調(diào)人力資本被認為是對人力的投資，為未來的盈利，而不是支出。</p><p>　　為了評價人力資源，就會有不同的模式被開發(fā)出來。在這些方法中有機會成本方法、標準成本法、現(xiàn)實購買力方法, 經(jīng)濟價值投資法，而列弗與舒瓦茲提出了一種新的模型即未來收益現(xiàn)值模型和隨機獎勵評枯模型。當然這個模型, 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>　　在未來收益現(xiàn)值模型方式下，組織中人力資源所創(chuàng)造的未來利潤，也包括了直到他們退休時所積聚的部分，并且是一種被打了折扣的資本成本來去計算現(xiàn)值。</p><p>　　關(guān)于隨機獎勵評枯模型，隨機獎勵模型是一個直接衡量一個人的預(yù)期條件數(shù)值和預(yù)期可實現(xiàn)價值。它是基于一個假設(shè)，即個人占據(jù)的價值產(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、個人將會在一段具體的時間段中，從一個單體轉(zhuǎn)移到一個群體之中。</p><p>　　關(guān)于經(jīng)濟價值投資法，一個價值的目標，從經(jīng)濟角度看，是目前的服務(wù)的價值,它將驅(qū)動今后研究的方向。同樣，人力資源的經(jīng)濟價值，是目前價值的服務(wù)，他們很可能是未來的發(fā)展方向。這可能是個人的價值，團體的價值或是整個人類組織的價值。計算個人經(jīng)濟價值的方法，也許可以分為貨幣方法和非貨幣性的方法兩種。</p><p>　　對

58、于人力資源會計系統(tǒng)包括兩個方面，即:</p><p><b>　　一)人力資源的投資</b></p><p><b>　　二)人力資源的價值</b></p><p>　　測量人力資源的投資將有助于評估在這一段時間中對人力資源投資的的花費。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。組織人力績效的評估可以借助這樣

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。將目前的績效結(jié)果作為依據(jù)，為今后的規(guī)劃和未來的計劃提供方向。</p><p>　　對于印度的人力資源投資模式通常包括下列事項:</p><p>　　1)為進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)教育考察團費用</b></

61、p><p><b>　　8)醫(yī)療費用</b></p><p>　　所有這些項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。基于這個目的，現(xiàn)行費用的定義是：費用源于現(xiàn)在人們本性利益的驅(qū)動。這些費用中,幾乎沒有影響到未來的費用。因此,這些為了維持人力資源生計的費用

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

63、能所體現(xiàn)的。不久以后,制造行業(yè)也似乎察覺到了人力的重要性，并開始覺察將它的雇員作為戰(zhàn)略性資產(chǎn)。例如，如果兩個制造公司，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)的越來越有經(jīng)驗的有形資產(chǎn)會計之外，還要重視無形資產(chǎn)的發(fā)展。</p><p>　　從上面的討論，有人覺得，人力資源會計提供了關(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