人力资源外文翻译----对印度人力资源会计的研究.doc
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人力资源外文翻译----对印度人力资源会计的研究,for india's human resource accounting researchtom albright, india social science journals,2008.5the past few decades have witnessed a global transition from man...
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For India's human resource accounting research
Tom Albright, India social science journals,2008.5
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 compared 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, competence, 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
对印度人力资源会计的研究
汤姆奥尔布赖特
过去几十年,全球经济发生了巨大的变化，从制造业向以服务业为基础的经济转变。这两种产业的根本区别在于其他们的资产本质。在以前，物理资产比如设备、机械、材料等是极其重要的，然而，在服务业中员工的知识和态度发挥着更重要的作用。例如,在IT行业中，实物资产的价值与智力价值和人们的技能相比是微不足道的。同样，在医院、学术机构、咨询等公司，组织的总价值主要取决于员工的技能一级他们所提供的服务。因此，这些组织的成功取决于人力资源的质量，知识、技能、能力这些因素激励并且理解企业的组织文化。在知识经济驱动的今天，人力资源被公认为是总价值中的一个重要组成部分。然而，为了评估和设计人力资本价值,需要不断的采取某种方法来定量诸如知识的价值、动机、技巧等人为贡献因素,以及组织过程，如招聘、选拔、培训等的价值，从而用服务于人力资源管理的各个模块。
企事业单位的成功完全取决于人才资源的质量。必须强调的是对人力的投资在任何公司中都是最重要的投入。根据投资的理论知识，可以通过提高员工的技能和能力从而来提高组织的人力资源水平。在这种情形下，值得我们去审查印度人力资源会计实务有关的各个方面。
关于近代人力资源会计的起源人们正在努力去探索，人力资源会计是一种会计确认和计量系统，在过去十年间大量的相关文献已被发表，它初步被定义为是关于为计量人力资源会计而设置的各种程序。与此同时，相关的理论概念和潜在的会计计量随着大量文献的发展已经在学术界引起了相当大的关注。传统的人力资源会计已经不再被认定是物质或是财务资产。
Tom Albright, India social science journals,2008.5
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 compared 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, competence, 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
对印度人力资源会计的研究
汤姆奥尔布赖特
过去几十年,全球经济发生了巨大的变化，从制造业向以服务业为基础的经济转变。这两种产业的根本区别在于其他们的资产本质。在以前，物理资产比如设备、机械、材料等是极其重要的，然而，在服务业中员工的知识和态度发挥着更重要的作用。例如,在IT行业中，实物资产的价值与智力价值和人们的技能相比是微不足道的。同样，在医院、学术机构、咨询等公司，组织的总价值主要取决于员工的技能一级他们所提供的服务。因此，这些组织的成功取决于人力资源的质量，知识、技能、能力这些因素激励并且理解企业的组织文化。在知识经济驱动的今天，人力资源被公认为是总价值中的一个重要组成部分。然而，为了评估和设计人力资本价值,需要不断的采取某种方法来定量诸如知识的价值、动机、技巧等人为贡献因素,以及组织过程，如招聘、选拔、培训等的价值，从而用服务于人力资源管理的各个模块。
企事业单位的成功完全取决于人才资源的质量。必须强调的是对人力的投资在任何公司中都是最重要的投入。根据投资的理论知识，可以通过提高员工的技能和能力从而来提高组织的人力资源水平。在这种情形下，值得我们去审查印度人力资源会计实务有关的各个方面。
关于近代人力资源会计的起源人们正在努力去探索，人力资源会计是一种会计确认和计量系统，在过去十年间大量的相关文献已被发表，它初步被定义为是关于为计量人力资源会计而设置的各种程序。与此同时，相关的理论概念和潜在的会计计量随着大量文献的发展已经在学术界引起了相当大的关注。传统的人力资源会计已经不再被认定是物质或是财务资产。
