【正文】 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 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. 本科畢業(yè)設(shè)計(jì)（論文）外文翻譯 22 What is needed is measurement of abilities of all employees in a pany, 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 , the director of strategic developmentintercontinental operations, of india39。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。這些費(fèi)用中 ,幾乎沒(méi)有影響到未來(lái)的費(fèi)用。 對(duì)于人力資源會(huì)計(jì)系統(tǒng)包括兩個(gè)方面 ，即 : 一 )人力資源的投資 二 )人力資源的價(jià)值 測(cè)量人力資源的投資將有助于評(píng)估對(duì)人力資源投資的這一段時(shí)間中的花費(fèi)。 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。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。人力資源會(huì)計(jì)反映了人力的潛力組織資源以貨幣形式體現(xiàn)在其財(cái)務(wù)報(bào)表中。大約有 20 年的教育教學(xué)經(jīng)驗(yàn)，有研究經(jīng)驗(yàn) 15 年。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)。在知識(shí)經(jīng)濟(jì)驅(qū)動(dòng)的今天，它必須被公認(rèn)為，人力資源是總價(jià)值中的一個(gè)重要組成部分。17 畢業(yè)設(shè)計(jì) (論文 )外文翻譯 譯文： 對(duì)于印度的人力資源會(huì)計(jì)研究 湯姆奧爾布賴特，印度社會(huì)科學(xué)期刊， 過(guò)去幾十年 ,全球已經(jīng)有了很大的轉(zhuǎn)變，從制造業(yè)到以服務(wù)業(yè)為基礎(chǔ)的經(jīng)濟(jì)。然而，為了評(píng)估和設(shè)計(jì)人力資本價(jià)值 ,就有必要的不斷采取某種方法來(lái)定量諸如知識(shí)的價(jià)值、動(dòng)機(jī)、技巧和人為貢獻(xiàn)因素 ,以及組織過(guò)程，如招聘、選拔、培訓(xùn)等，用于建造和支持這些人力資源方面。 “我們所需要的是測(cè)量員工的各種能力，在公司的各種層次的生產(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)生的任何變 化人力資源會(huì)計(jì)還包括對(duì)人們的投資和他們的替代成本 ,而且也包括了人們?cè)诮M織中的經(jīng)濟(jì)價(jià)值。他喜歡研究會(huì)計(jì)與金融、資本市場(chǎng)、定量的方法。 雖然這種辦法還在盛行，然而，越來(lái)越多的趨向于計(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。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)。 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。所產(chǎn)生的信息為分析人力資源投資管理方面有著許多的應(yīng)用目的。因此 ,這些為了維持人力資源生計(jì)的費(fèi)用被稱為是現(xiàn)本科畢業(yè)設(shè)計(jì)（論文）外文翻譯 20 行費(fèi)用。 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足企業(yè)的人力資源。s 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 pany, as each year the cost on human resource development and recruitment increases. is a Post graduate in merce 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, Chennaiamp。 Human element is the most important input in any corporate enterprise. The investments directed to raise knowledge。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。為了這個(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)。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。當(dāng)然這個(gè)模型 , 列