【正文】 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(cái)務(wù)報(bào)表中披露了有關(guān)他們的人力資源的信息。 早在 1980 年期間，行為學(xué)家們開始突破了傳統(tǒng)的會(huì)計(jì)制度束縛，由于其未能將組織中人力資源價(jià)值連同它的其他物質(zhì)資源一起計(jì)量?jī)r(jià)值。 人力資源會(huì)計(jì)包括組織中人為功能所能消耗的尺寸。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。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。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。在這些方法中的有機(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。 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。它是基于一個(gè)假設(shè)，即個(gè)人占據(jù)的價(jià)值產(chǎn)生于組織中的所從事的角色 ,并使之服務(wù)于組織。 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。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。 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)。組織人力績(jī)效的評(píng)估可以輔助這樣的分析方法。將目前的績(jī)效結(jié)果作為輸入，為今后的規(guī)劃和未來(lái)的計(jì)劃產(chǎn)生影響。 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。這些費(fèi)用中 ,幾乎沒(méi)有影響到未來(lái)的費(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。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)。不久以后 ,制造行業(yè)也似乎察覺(jué)到了人力的重要性，并開始覺(jué)察將它的雇員作為戰(zhàn)略性資產(chǎn)。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。并且人力資源會(huì)計(jì)可以被看作是一種技術(shù)性的哲學(xué)問(wèn)題。因此，可以認(rèn)為，人力資源是不可缺少的，只有發(fā)展好人力資源會(huì)計(jì)才能使企業(yè)在現(xiàn)代行業(yè)競(jìng)爭(zhēng)中得到更好的發(fā)展。s human resource accounting research Tom Albright, India social science journals, The past few decades have witnessed a global transition from manufacturing 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. 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 pared with the value of the knowledge and skills of its personnel. Similarly, in hospitals, academic institutions, consulting firms etc., the total worth of the organization depends mainly on the skills of its employees and the services they render. Hence, the success of these organizations is contingent on the quality of their Human Resource its knowledge, skills, petence, motivation and understanding of the organizational culture. In knowledge –driven economies therefore, it is imperative that the humans be recognized as an integral part of the total worth of an organization. However, in order to estimate and project the worth of the human capital, it is necessary that some method of quantifying the worth of the knowledge, motivation, skills, and contribution of the human element as well as that of the organizational processes, like recruitment, selection, training etc, which are used to build and support these human aspects, is developed. Success of corporate undertakings purely depends upon the quality of human resources. It is accentuated that。 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 acco