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ID:9900234
大小:68.50 KB
页数:14页
时间:2018-05-14
《人力资源会计在中国的发展研究【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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
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