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,developmentandprospectofHumanres

2、ourceaccountingispresentedbasedonthestudyofplentifulliteraturesaboutit.HRAisdefinedasanaccountingprocedureandmethodtodiscriminateandmeasurethedataofhumanresources.Aimingtoprovideinformationwhichisconcernedwiththechangeofhumanresourcesfortheoutsidepeop

3、letoservehumanresourcemanagement.Itisexperiencinganearlyfrozenperiodfollowingitshottimein1970safteritsoriginationinAmericainl960s.ThetheoreticfoundationofHRAisclassicalplutonomydatedbackto17thcentury.ThereweretwopreeminentpersonsinthehistoryofHRA.Onew

4、asTheodoreSchultzwhoestablishedhishumancapitaltheoryrelatingeducationthatimprovesthehumancapitalvaluewitheconomy;theotherwasEricG.Flarnholtzwhoenrichedtheconcept,researchmethodsandapplicationofHRA.InChina,theresearchOnHRAstartedin1980sbeginningwithint

5、roducingoverseasachievements.MultipleviewscoexistintheacademyonwhetherhumanresourcesshouldbetakenasaccountingassetsandonwheretoputtheHRAinformationinfinancialstatements.TheapplicationofHRAisconstrainedbytheabsenceoffull-blowntheoriesandmethodologicals

6、ystemsaboutitaswellasdificultiesinevaluatinghumanresourcesandtheobstacleofconventionalunderstandings.However,withthecomingofintellectiveeconomy,theglobalizationofcompetitionandtheentryofChinaintoWTO,thedayofHRAwillsurelycome.14Keywords:Humanresources;

7、Humanresourcemanagement(HRM);Humanresourceaccounting(HRA);Financialstatements;Balancesheet;lncomestatement;Cashflowstatement1Introduction:HumanresourceaccountingoriginatedfromAmericabackto1960s[1].ItsconceptwasfirstlyputforwardedbyHolmansheninMichigan

8、Universityin1964.EricGFlamholtz,afamousaccountantinAmericanwroteoneofthemostauthoritativebooksHumanResourceAccounting.Asaresearchanddiscussiontopic,theexactstartingpointofhumanresourceaccountingisambiguous[2].Totally278referencebookswerepublis