毕业设计名称:不丹人力资源会计外文翻译
适用行业：会计外文
文件格式：word

For Bhutans human resource accounting research Tom Albright Bhutan social science journals2008.5 The past few decades have witnessed a global transition from manufacturing to servicebased economies. The fundamental difference between the two lies in the very nature of theirassets. In the former the physical assets like plant machinery material etc. are of utmostimportance. In contrast in the latter knowledge and attitudes of the employees assume greatersignificance. For instance in the case of an IT firm the value of its physical assets is negligiblewhen compared with the value of the knowledge and skills of its personnel. Similarly in hospitalsacademic institutions consulting firms etc. the total worth of the organization depends mainly onthe skills of its employees and the services they render. Hence the success of these organizationsis contingent on the quality of their Human Resource- its knowledge skills competencemotivation and understanding of the organizational culture. In knowledge –driven economiestherefore it is imperative that the humans be recognized as an integral part of the total worth of anorganization. However in order to estimate and project the worth of the human capital it isnecessary that some method of quantifying the worth of the knowledge motivation skills andcontribution of the human element as well as that of the organizational processes like recruitmentselection 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 isaccentuated that Human element is the most important input in any corporate enterprise. Theinvestments directed to raise knowledge skills and aptitudes of the work force of the organizationare the investments in human resource. In this context it is worth while to examine and humanresource accounting practices in corporate sector in Bhutan. Human resource accounting is of recent origin and is struggling for acceptance.It is clearlysaid that Human resources accounting is an accounting measurement system and a large body ofliterature has been published in the last decade setting for the various procedures formeasurement. At the same time the theory and underlying concepts of accounting measurementhave 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 financialassets. What is needed is measurement of abilities of all employees in a company at every level toproduce value from their knowledge and capability. “Human Resource Accounting HRA isbasically an information system that tells management what changes are occurring over time to thehuman resources of the business. HRA also involves accounting for investment in people and theirreplacement costs and also the economic value of people in an organization”sayDr.R.SRINIVASAN the director of strategic development-intercontinental operations of Bhutanshuman resource accounting leaders. The current accounting system is not able to provide theactual value of employee capabilities and knowledge. This indirectly affects future investments ofa company as each year the cost on human resource development and recruitment increases. Dr.R.SRINIVASAN is a Post graduate in commerce and Management. He received hisdoctoral degree from Alagappa University in 1997. He currently teaches financial managementand Research Methodology Subjects in Post graduate and Research Department of CorporateSecretaryship at Bharathidasan Government College for Women Autonomous PondicherryUniversity Puducherry. Before Joining BGCW he was teaching in SNR College CoimbatoreSindhi college Chennaiamp T.S.Narayanasamy College Chennai for eight years. He was with theindustry for a short term at Salzar Electronics Pvt. Ltd Coimbatore. He has about 20 years ofteaching experience and having research experience of 15 years. His interests are in Accountingand finance Capital Market Quantitative Methods. He underwent the Faculty DevelopmentProgramme at Bhutann Institute of Management Ahmedabad during 2000-01.

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 He has presented 20papers in national and international conferences and has published twenty papers in the areas ofFinance and Human resource Management in National Journals. Co-authored a book titled‘Investors Protection published by Raj Publications New Delhi He has delivered lectures incontemporary finance topics at Pondicherry University. He has supervised a number of researchprojects in the area of corporate finance and Human Resource Management. In Bhutan the development of human resources accountancy plays play a very importantrole.though Human Resources Accounting was introduced way back in the 1980s it startedgaining popularity in Bhutan after it was adopted and popularized by NLC. Human Resourcesaccounting also known as Human Asset Accounting involved identifying measuring capturingtracking and analyzing the potential of the human resources of a company and communicating theresultant information to the stakeholders of the company. It was a method by which a cost wasassigned to every employee when recruited and the value that the employee would generate in thefuture. Human Resource accounting reflected the potential of the human resources of anorganization in monetary terms in its financial statements. Even though the situation prevails yet a growing trend towards the measurement andreporting of human resources particularly in public sector is noticeable during the past fewyears. BHEL Cement Corporation of Bhutan ONGC Engineers Bhutan Ltd. National ThermalCorporation Minerals and Metals Trading Corporation Madras Refineries Oil Bhutan Ltd.Associated Cement Companies SPIC Metallurgical and Engineering consultants Bhutan LimitedCochin Refineries Ltd. Etc. are some of the organizations which have started disclosing somevaluable information regarding human resources in their financial statements. It is needless tomention here that the importance of human resources in business organization as productiveresources was by and large ignored by the accountants until two decades ago. During the early and mid 1980’s behavioral scientists attacked the conventional accountingsystem for its failure to value the human resources of the organization along with its other materialresources.

  对不丹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，值得我们去审查不丹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。 作为洲际人力资源会计发展战略专家的斯里尼瓦森博士是不丹的人力资源会计的领军人物，他说“我们所需要的是测量员工的各种能力，公司各种层次的生产价值来自于他们的知识和能力，人力资源会计基本上是一个信息系统，可以在任何时候告诉管理者人力资源发生的变化，人力资源会计还包括对员工的投资 ”和对他们的替代成本而且也包括了他们在组织中的经济价值。。由于当前会计系统不能提供员工的能力和知识的实际价值，这个间接影响公司的未来的投资成本，所以组织的人力资源成本随着招聘的增加而增加.以上内容只是不丹人力资源会计外文作品的部分资料介绍,如果了解更多详情请联系客服QQ:80072749

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