【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（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。這些費用中 ,幾乎沒有影響到未來的費用。 對于人力資源會計系統(tǒng)包括兩個方面 ，即 : 一 )人力資源的投資 二 )人力資源的價值 測量人力資源的投資將有助于評估對人力資源投資的這一段時間中的花費。 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。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。人力資源會計反映了人力的潛力組織資源以貨幣形式體現(xiàn)在其財務(wù)報表中。大約有 20 年的教育教學(xué)經(jīng)驗，有研究經(jīng)驗 15 年。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)。在知識經(jīng)濟驅(qū)動的今天，它必須被公認為，人力資源是總價值中的一個重要組成部分。17 畢業(yè)設(shè)計 (論文 )外文翻譯 譯文： 對于印度的人力資源會計研究 湯姆奧爾布賴特，印度社會科學(xué)期刊， 過去幾十年 ,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。然而，為了評估和設(shè)計人力資本價值 ,就有必要的不斷采取某種方法來定量諸如知識的價值、動機、技巧和人為貢獻因素 ,以及組織過程，如招聘、選拔、培訓(xùn)等，用于建造和支持這些人力資源方面。 “我們所需要的是測量員工的各種能力，在公司的各種層次的生產(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)生的任何變 化人力資源會計還包括對人們的投資和他們的替代成本 ,而且也包括了人們在組織中的經(jīng)濟價值。他喜歡研究會計與金融、資本市場、定量的方法。 雖然這種辦法還在盛行，然而，越來越多的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。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。 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。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的費用被稱為是現(xiàn)本科畢業(yè)設(shè)計（論文）外文翻譯 20 行費用。 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。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。當(dāng)然這個模型 , 列