资源描述:
《人力资源会计体系外文文献翻译》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、人力资源会计体系的构建外文文献翻译(含:英文原文及中文译文)英文原文Humanresourceaccountingsysteminourcountry'sconstructionZhangqinghuaTheJournalofHRA1.ConstructionofhumanresourceaccountingsystemistheobjectiveeconomicconditionchangetheinevitablerequirementTraditionalaccountingmode,enterprisedoes
2、n'tneedinaccountingsystemsandseparatelyinthefinancialstatementsreflecthumanresourcecostandvalue,evenforthehumanresourcesinvestmentalsodonotneedcapitalization,butdirectlyasperiodcostprocessing・Butaccountingdecisionfromobjectiveeconomicconditionschangemustservethe
3、particularsocialenvironment,ashigh-techdevelopmentsanddesireofknowledgeeconomy,alsoforaccountingfieldbringsnewtopic.Amongthemthehumanresourceaccountingissuesisoneofthecoresubject.Intheeraofknowledgeeconomytointelligencedemandsthananyothereconomictimestaller,itca
4、nsaywithintelligencebasedonintelligenteconomyisanimportantfeatureofknowledgeeconomy.High-techachievementsofalargenumberofcomingout,patentinventionofsurge,computersoftwarethecontinuousdevelopmentandrenewalandconsultingservicesintheascendant,educationandeconomicde
5、velopmentofthedecisiveroleareintelligenteconomyimportantembodiment.Intelligenteconomicdemandedtheintelligenceasabasiceconomicfactors,theintelligenceascapitalideathoroughpopularfeeling.Intelligencedevelopmentandutilizationofthecontributiontoeconomicgrowthismorean
6、dmorebig.Inintelligenteconomysociety,knowledgebecomeidentityisindicative,bythehigherlevelofeducation,knowledgethemoreabundant,thestrongertheinnovationabilityofthepersonbythesocialrespectandwelcome・Futureworldcompetitionwillbetakingeconomicbasis,thecompetitionfro
7、mnaturalresourcestothetalentintelligenceresourcescompetition,formedtakinghigh-newtechnologyastheleadingknowledgeamountandtechnologicalstrengthofcompetition.Inknowledgebased,withintelligenceforresourceeconomysociety,talentintelligenceresourcestobecomethefirstreso
8、urce,thefirstcapitalandthefirstwealth.Asinthecapitalismearlyentrybookkeepingissame,appearconstructionofhumanresourceaccountingsystemisadaptedtotheobjectiveeconomiccon