人力资源会计在中国的发展研究【外文翻译】

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1、本科毕业论文（设计）外文翻译ReviewontheDevelopmentofHumanResourceAccountinginChina出处FacultyofConstructionManagement＆RealEstate作者XieZongjie原文：ReviewontheDevelopmentofHumanResourceAccountinginChinaAbstract:Areviewthroughtheorigination,developmentandprospectofHumanresourceaccou

2、ntingispresentedbasedonthestudyofplentifulliteraturesaboutit.HRAisdefinedasanaccountingprocedureandmethodtodiscriminateandmeasurethedataofhumanresources.Aimingtoprovideinformationwhichisconcernedwiththechangeofhumanresourcesfortheoutsidepeopletoservehumanresour

3、cemanagement.Itisexperiencinganearlyfrozenperiodfollowingitshottimein1970safteritsoriginationinAmericainl960s.ThetheoreticfoundationofHRAisclassicalplutonomydatedbackto17thcentury.ThereweretwopreeminentpersonsinthehistoryofHRA.OnewasTheodoreSchultzwhoestablishe

4、dhishumancapitaltheoryrelatingeducationthatimprovesthehumancapitalvaluewitheconomy;theotherwasEricG.Flarnholtzwhoenrichedtheconcept,researchmethodsandapplicationofHRA.InChina,theresearchOnHRAstartedin1980sbeginningwithintroducingoverseasachievements.Multiplevie

5、wscoexistintheacademyonwhetherhumanresourcesshouldbetakenasaccountingassetsandonwheretoputtheHRAinformationinfinancialstatements.TheapplicationofHRAisconstrainedbytheabsenceoffull-blowntheoriesandmethodologicalsystemsaboutitaswellasdificultiesinevaluatinghumanr

6、esourcesandtheobstacleofconventionalunderstandings.However,withthecomingofintellectiveeconomy,theglobalizationofcompetitionandtheentryofChinaintoWTO,thedayofHRAwillsurelycome.14Keywords:Humanresources;Humanresourcemanagement(HRM);Humanresourceaccounting(HRA);Fi

7、nancialstatements;Balancesheet;lncomestatement;Cashflowstatement1Introduction:HumanresourceaccountingoriginatedfromAmericabackto1960s[1].ItsconceptwasfirstlyputforwardedbyHolmansheninMichiganUniversityin1964.EricGFlamholtz,afamousaccountantinAmericanwroteoneoft

8、hemostauthoritativebooksHumanResourceAccounting.Asaresearchanddiscussiontopic,theexactstartingpointofhumanresourceaccountingisambiguous[2].Totally278referencebookswerepublis