外文翻譯-關(guān)于印度的人力資源會計-人力資源(存儲版)
【正文】 列弗與舒瓦茲的建議是應(yīng)該要變?yōu)橐环N非常流行方法。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采取什么樣的成本為基礎(chǔ)來計量人力資源。這是一個方法，采用成本來計量被招募的每一位員工，而員工的價值產(chǎn)生公司的未來。在他進入 BGWC 大學(xué)之前， 他在 SNR 大學(xué)教書大概八年時間。與此同時，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)界收到相當大的成效。因此，這些組織的成功取決于 人力資源的質(zhì)量 它的知識、技能、能力、激勵并且理解你的組織文化。這兩個的根本區(qū)別在于其他們的資產(chǎn)本質(zhì)。 企業(yè)事業(yè)的成功完全取決于人才資源的質(zhì)量?！? 斯里尼瓦森博士說，作為洲際人力資源會計發(fā)展戰(zhàn)略專家，是印度的人力資源會計的領(lǐng)軍人物。他曾接受過印度教師發(fā)展計劃管理學(xué)院的頒獎。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 等等組織，已經(jīng)開始在他們的財務(wù)報表中披露了有關(guān)他們的人力資源的信息。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。它是基于一個假設(shè)，即個人占據(jù)的價值產(chǎn)生于組織中的所從事的角色 ,并使之服務(wù)于組織。組織人力績效的評估可以輔助這樣的分析方法。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。并且人力資源會計可以被看作是一種技術(shù)性的哲學(xué)問題。 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 202001. 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. Coauthored 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 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 pany and municating the resultant information to the stakeholders of the pany. 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 moary terms, in its financial statements. 本科畢業(yè)設(shè)計（論文）外文翻譯 23 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 1980?s, behavioral scientists attacked the conventional accounting system for its failure to value the human resources of the organization along with its other material resources
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