1、1本科毕业论文（设计）外文翻译REVIEWONTHEDEVELOPMENTOFHUMANRESOURCEACCOUNTINGINCHINA出处FACULTYOFCONSTRUCTIONMANAGEMENTREALESTATE作者XIEZONGJIE原文REVIEWONTHEDEVELOPMENTOFHUMANRESOURCEACCOUNTINGINCHINAABSTRACTAREVIEWTHROUGHTHEORIGINATION,DEVELOPMENTANDPROSPECTOFHUMANRESOURCEACCOUNTINGISPRESENTEDBASEDONTHESTUDYOFPLENTIFU
2、LLITERATURESABOUTITHRAISDEFINEDASANACCOUNTINGPROCEDUREANDMETHODTODISCRIMINATEANDMEASURETHEDATAOFHUMANRESOURCESAIMINGTOPROVIDEINFORMATIONWHICHISCONCERNEDWITHTHECHANGEOFHUMANRESOURCESFORTHEOUTSIDEPEOPLETOSERVEHUMANRESOURCEMANAGEMENTITISEXPERIENCINGANEARLYFROZENPERIODFOLLOWINGITSHOTTIMEIN1970SAFTERITSO
3、RIGINATIONINAMERICAINL960STHETHEORETICFOUNDATIONOFHRAISCLASSICALPLUTONOMYDATEDBACKTO17THCENTURYTHEREWERETWOPREEMINENTPERSONSINTHEHISTORYOFHRAONEWASTHEODORESCHULTZWHOESTABLISHEDHISHUMANCAPITALTHEORYRELATINGEDUCATIONTHATIMPROVESTHEHUMANCAPITALVALUEWITHECONOMYTHEOTHERWASERICGFLARNHOLTZWHOENRICHEDTHECON
4、CEPT,RESEARCHMETHODSANDAPPLICATIONOFHRAINCHINA,THERESEARCHONHRASTARTEDIN1980SBEGINNINGWITHINTRODUCINGOVERSEASACHIEVEMENTSMULTIPLEVIEWSCOEXISTINTHEACADEMYONWHETHERHUMANRESOURCESSHOULDBETAKENASACCOUNTINGASSETSANDONWHERETOPUTTHEHRAINFORMATIONINFINANCIALSTATEMENTSTHEAPPLICATIONOFHRAISCONSTRAINEDBYTHEABS
5、ENCEOFFULLBLOWNTHEORIESANDMETHODOLOGICALSYSTEMSABOUTITASWELLASDIFICULTIESINEVALUATINGHUMANRESOURCESANDTHEOBSTACLEOFCONVENTIONALUNDERSTANDINGSHOWEVER,WITHTHECOMINGOFINTELLECTIVEECONOMY,THEGLOBALIZATIONOFCOMPETITIONANDTHEENTRYOFCHINAINTOWTO,THEDAYOFHRAWILLSURELYCOME2KEYWORDSHUMANRESOURCESHUMANRESOURCE
6、MANAGEMENTHRMHUMANRESOURCEACCOUNTINGHRAFINANCIALSTATEMENTSBALANCESHEETLNCOMESTATEMENTCASHFLOWSTATEMENT1INTRODUCTIONHUMANRESOURCEACCOUNTINGORIGINATEDFROMAMERICABACKTO1960S1ITSCONCEPTWASFIRSTLYPUTFORWARDEDBYHOLMANSHENINMICHIGANUNIVERSITYIN1964ERICGFLAMHOLTZ,AFAMOUSACCOUNTANTINAMERICANWROTEONEOFTHEMOST
7、AUTHORITATIVEBOOKSHUMANRESOURCEACCOUNTINGASARESEARCHANDDISCUSSIONTOPIC,THEEXACTSTARTINGPOINTOFHUMANRESOURCEACCOUNTINGISAMBIGUOUS2TOTALLY278REFERENCEBOOKSWEREPUBLISHEDINTHEMAGAZINEACCOUNTING,ORGANIZATIONANDSOCIETYIN19763IN1970S,THESUMOFRELEVANTPAPERSREACHEDITSPEAKHOWEVER,UNTILNOW,PEOPLESINTERESTONHUM
8、ANRESOURCEACCOUNTINGISDECREASING,ANDITHASNTYETBECOMEAPRACTICEMAGEMENTTOOL,WHYSUCHAPHENOMENONACCORDINGTOTHESEQUENCEINTHEORIGINATIONANDDEVELOPMENTOFHUMANRESOURCESACCOUNTING,THECONCEPT,THEORETICBASIS,THEORETICDEVELOPING,ANDPRACTICALAPPLICATIONAREINTRODUCEDINTHISPAPER,ANDCOMPARATIONBETWEENOVERSEASANDCHI
9、NAINTHISFIELDISALSOPRESENTED2THECONCEPTOFHRAASFLAMHOLTZPOINTEDOUTHRAISMEASURINGANDREPORTINGTHECOSTANDVALUEOFPEOPLEASTHERESOURCESWITHINANORGANIZATIO,ITAIMSTOMEASUREANDREPORTTHECOSTANDVALUEOFPEOPLEASTHERESOURCESWITHINANORGANIZATION,ANDITFACILITATESMANAGINGPEOPLEASRESOURCESOFANORGANIZATION4THEHUMANRESO
10、URCEACCOUNTINGCOMMITTEEOFAMERICANACCOUNTINGINSTITUTEDEFINEDHRAEXPLICITLYAS5HRAISANACCOUNTINGPROCEDUREANDMETHODTODISCRIMINATEANDMEASURETHEDATAOFHUMANRESOURCES,ITAIMSTOPROVIDEINFORMATIONWHICHISCONCERNEDWITHTHECHANGEOFHUMANRESOURCESTOTHEOUTSIDEPEOPLEASWECANSEE,THECONCEPTOFHRA,DEFINEDBYAMERICANHRACOMMIT
11、TEE,ISINCLINEDTOSERVEMANAGERSANDINVESTORSTHEREISADIAGRAMTOILLUSTRATETHERELATIONSHIPSBETWEENHRAANDOTHERRELATEDSUBJECTS73ASACCOUNTINGSERVICESINFORMATIONFORMANAGEMENT8,HRAALSOSERVESINFORMATIONFORHRM,THUSIEADSTOMOREEFFICIENTHRMFROMTHEVIEWPOINTOFHRM,ACOMPARATIVELYROUNDEDCONCEPTOFHRAISHRAISCONCERNEDWITHRE
12、GARDINGHUMANRESOURCESASANASSET,WITHDETERMINING,MEASURINGANDREPORTINGTHECOSTANDVALUEOFHUMANRESOURCESWITHFORECASTINGTHESUPPLYANDREQUIREMENTOFIT,WITHANALYSISONINVESTMENTINCOMESANDDECISIONMAKING,ANDWITHPROVIDINGOUTCOMESTOANINFORMATIONUSER9ITDEFINESCLEARLYTHEFUNCTIONOFHRATHATDISCLOSESTHEINFORMATIONOFHUMA
13、NRESOURCES,ANALYZESTHEEFECTOFEVALUATIONANDINVESTMENTINHUMANRESOURCES,ANDSERVESFORHRM3THETHEORETICBASISOFHRAFROMPOLITICARITHMETICOFWILLIAMPET16231687TOVALUETHEORYOFDAVIDRICARDO17721823,ANDFROMLABORVALUETHEORYOFKARLMARXTOHUMANCAPITALTHEORYOFTHEODORESCHULTZ1902,ALIOFTHEMPUTFORWARDTHEDETERMINATIONANDMEA
14、SUREMENTOFIABORVALUEPREDECESSORSCHOLARSPROVIDEDUSNOTONLYTHEBASICTHEORYOFVALUEMEASUREMENTOFHUMANRESOURCESBUTALSOTHESIGNIFICANTLYHISTORICALPROPOSITIONTHATNEEDBEFURTHERSTUDIEDWILLIAMPETTY,THEINITIATOROFCLASSICPLUTONOMYINENGLAND,WASCALLEDFATHEROFCLASSICPLUTONOMYINENGLANDBYKARLMARX10HEWROTEINTHEPREFACEOF
15、POLITICARITHMETICIEXPRESSWHATIWANTTOSAYWITHTHEWORDSINFIGURE,WEIGHT,ANDMEASUREPETTYENUMERATEDASERIESOFNUMBERSTOQUALIFYPEOPLEANDTHEVALUECREATEDBYPEOPLEINCHAPTERTWODISCUSSIONONTHEVALUEOFPOPULATIONINHISBOOKCONSECRATIONTOTHEOUTSTANDINGPERSONDAVIDRICARDOWASTHEMANWHOCOMPLETEDTHECLASSICPLUTONOMYOFENGLISHBOU
16、RGEOIS,ANDWASONEOFTHEMOSTFAMOUSREPRESENTATIVESOFCLASSICPLUTONOMYHEPOINTEDOUTINHISFAMOUSBOOKPLUTONOMYANDSCOTTHEORYTHATWHATINFLUENCESTHEGOODSVALUEISTHELABORTHATISNOTONLYEXPENDEDONTHEGOODSDIRECTLY,BUTALSOEXPENDEDONTHETOOLS,APPARATUS,ANDBUILDINGSASSISTINGONTHELABOR11HEALSOBELIEVEDTHATUSINGLABORECONOMICA
17、LLYWOULDREDUCETHEGOODSVALUEINEVITABLYHERE,HEDISCLOSEDTHERELATIONSHIPBETWEENLABORCOSTANDGOODSVALUEDEEPLYANDPOPULARLY4KARLMARX,18181883OPENEDOUTTHEPROCESSINWHICHCURRENCYWASTRANSLATEDINTOCAPITALANDVALUEPROLIFERATION12,WHILEDISSECTINGSURPLUSVALUE,MARXPROVIDEDABRIEFIDEAABOUTMEASURINGTHEVALUECREATEDBYNECE
18、SSARYANDSURPLUSLABORDRTHEODORESCHULTZ1902INCHICAGOUNIVERSITYOFUSA,ACTINGASTHECHAIRMANOFAMERICANECONOMICINSTITUTION,MADEASPEECHINVESTMENTONHUMANCAPITALINTHEANNUALECONOMICACADEMYMEETINGIN196113,HEBELIEVEDTHATTHEECONOMICCONTRIBUTION,MADEBYTHEIMPROVEMENTOFHUMANCAPITALWHICHINCLUDESTHEKNOWLEDGE,ABILITIES,
19、HEALTHANDSUCH,ISMOREIMPORTANTTHANTHEINCREASEOFSUBSTANCECAPITALANDNUMBEROFLABORSWEDENROYALSCIENCESACADEMYHONOREDSCHULTZTHEPRECURSOROFSTUDYONHUMANCAPITALTHEORY,ANDAWARDEDHIMTHENOBEIECONOMICAWARDIN1979THEFIRSTPAPERRELEVANTTOHUMANCAPITALTHEORYDELIVEREDBYTHEODORESCHULTZISTHENEWECONOMICPHENOMENAANDTHERELA
20、TIONSHIPBETWEENSUCHPHENOMENAANDHIGHEREDUCATIONIN195814THEREWERETWOMAJORPOINTSINIT1ECONOMICSHAPENOTONLYIMPROVEDTHEVALUEOFPEOPLEFACTORS,BUTALSOBROUGHTASERIOUSOFPROBLEMSRELATEDTOTHECOSTOFEDUCATIONTHEINCREASESPEEDOFEDUCATIONCOSTSHOULDBEFARQUICKERTHANTHATOFLIVINGEXPENSES2INTHEINCREASEOFNATIONALPRODUCTNET
21、VALUEONLYHALFOFITCAMEFROMTHEINCREASEOFIABORTIMEANDCONVENTIONAICAPITALINTHEINCREASEOFEACHLABORHOURONLY1/8CAMEFROMNEWADDEDCAPITAL,THERESTWASATTRIBUTEDTOTHEPOWEROFHUMANRESOURCEANDTHEQUALITYAMELIORATIONOFNONHUMANRESOURCEIN1960,SCHULTZPUBIISHEDCAPITALFROMEDUCATIONWHICHWASANIMPORTANTLITERATURETHROUGHTHEHI
22、STORYOFHUMANCAPITALTHEORY15HEAPPLIEDANEXPERIENCESTUDYMETHODTOEVALUATETHEHUMANCAPITALVALUEEMBODYINGINTHEEMPLOYEESLABORDURING19291959HECALCULATEDTHEECONOMICGROWINGCONTRIBUTIONMADEBYSCHOOLEDUCATIONWITHABOVEESTIMATEDFIGURESINORDERTOEXPLAINTHEIMPORTANCEOFSCHOOLEDUCATIONHEALSOPROVEDINANARTICLETHATTHEINCOM
23、EABANDONEDOWINGTOSTUDENTSSTUDYINGINSCHOOLISTHEIMPORTANTPORTIONOFHUMANRESOURCEANDANIMPORTANTFACTORINDECISIONONHUMANRESOURCEINVESTMENTERICGFLAMHOLTZ,ANAMERICANSCHOLAR,WROTEHUMANRESOURCEACCOUNTINGIN1974ANDHUMANRESOURCEACCOUNTINGCONCEPT,METHOD,ANDAPPLICATION16INBOTH5BOOKS,HENOTONLYADOPTEDTHEFRUITSRELATE
24、DTORESEARCHMETHODSANDAPPLICATIONOFHRATHEORY,BUTALSOENRICHEDANDUPDATEDTHEACHIEVEMENTS,ANDFULLYDESCRIBEDTHECONDITIONANDLEVELOFRESEARCHANDAPPLICATIONONHRATHEOBJECTIVESOFTHEBOOKWERE1DISCUSSINGONTHECONCEPTANDMETHODOFHRA2DEFININGTHEFUNCTIONOFHRAASATOOLFORPROFESSIONALS,MANAGERS,ANDINVESTORS3NARRATINGTHECON
25、DITIONSOFRESEARCH,EXAMINATION,ANDAPPLICATIONONHRA4INVESTIGATINGTHESTE,SOFDEVELOPINGHRAAND5POINTINGOUTTHEFUTURERESEARCHPROBLEMSOFHRAASTHEAUTHORSASSUMPTION,SOCIALECONOMYWASPROGRESSINGSPEEDILYTOINTELLECTIVEECONOMYHOWEVER,ONENOTABLECHARACTERISTICOFINTELLECTIVEECONOMYISTHERECOGNITIONOFHUMANCAPITAL,THATIS
26、,THERECOGNITIONOFPEOPLESKNOWLEDGE,SKILLS,ANDEXPERIENCEISMORETHANTHATOFMATERIAICAPITALWITHTHEINCREASEOFINVESTMENTINHUMANCAPITALANDRECOGNITIONOFTHEHUMANCAPITALVALUEWITHINANORGANIZATION,THEFUNCTIONOFHRAWILLBECOMEMOREANDMOREIMPORTANTONENOTABLECHARACTERISTICOFTHESEBOOKSWASTHATTHEYCOMBINEDTHEORYWITHPRACTI
27、CE,DEEPLYDISCUSSEDONTHEDESIGNANDAPPLICATIONOFHRASYSTEMS,ANDQUOTEDAGREATNUMBEROFEXAMPLESOFAPPLICATIONANDTESTSONHRACOMBININGWITHDISCUSSIONONTHETHEORIESANDMETHODSOFHRAAFTERTHAT,AGREATNUMBEROFEXTENSIVERESEARCHESONTHISTOPICAREPROCESSEDBYSCHOLARSALLOVERTHEWORLDHOWEVER,DUETOTHECHARACTERISTICSOFHUMANRESOURC
28、ESHUMANRESOURCESREFERTOTHESUMMATIONOFPHYSICALFORCE,INTELLIGENCE,KNOWLEDGE,ANDSKILLSEXISTINGINBODY17,THEIRCARRIERSAREPEOPLEWHOSEPHYSICALFORCE,INTELLIGENCE,KNOWLEDGE,ANDSKILLSCANBEVARIOUSINDIFERENTTIMEANDDIFERENTPLACES,WHICHHASLEFTDIFICULTIESTOSCHOLARSTORESEARCHANDAPPLYHRAALLOVERTHEWORLDINOURCOUNTRY,R
29、ESEARCHONHRASTARTEDATTHEBEGINNINGOF1980SIN198018,WENHUI,ANEWSPAPERINSHANGHAI,PUBLISHEDANARTICLEWRITTENBYPANXULUN,ANFAMOUSACCOUNTANTINCHINAINTHISARTICLE,HEADVANCEDTHATITWASESSENTIAITODEVELOPTHERESEARCHONHRA,ANDALSOSUGGESTEDTHATWENEEDNOTONLYMEASURETHECOSTOFCAPABLEPERSON,BUTALSOEMPHASIZETHEBENEFITAFTER
30、THAT,MOREANDMOREPEOPLEBEGANTOINTRODUCEHRAINCHINA,SUCHASTHEHRATRANSLATIONBOOKOFFIAMHOLTZBY6CHENRENDONGIN1986INWHICHTHECONTENTSOFHRAWEREFIRSTLYINTRODUCEDSYSTEMATICALLY19THEREHAVEBEENMANYTHEORETICPAPERSINNEWSPAPERSANDPERIODICALSFROMTHENONTHECONTENTSOFTHEPAPERSOMEPROBLEMSABOUTHRAWRITTENBYZHANGJUNRUIBECA
31、MEONEOFTHEMAINTOPICSINSCIENTIFICRESEARCHPLANOFTHESEVENTHFIVEOFCHINAACCOUNTANTLNSTITUTIONRELEVANTTERMSABOUTHRABEGANTOAPPEARINACCOUNTINGDICTIONARIESINCHINAWITHTHESTEPSINTO1990S,THECONCENTRATIVECENTERABOUTHRATRANSFERREDFROMINTRODUCINGTHATOVERSEASTOSTUDYINGTHATDOMESTICALLYCHENRENDONGWROTETHEBOOKHRAIN199
32、1,ANDYANDAWUWROTEANDDESIGNEDHRASYSTEMSASSTANDARDSINHISBOOKCOMPLETEACCOUNTINGSTANDARDSIN199320XUGUOJUNWROTETHEBOOKBEHAVIORACCOUNTINGWHICHCALCULATEDVALUEANDMANAGEDHUMANRESOURCEINTHEVIEWPOINTOFHUMANBEHAVIORIN199421INADDITION,MANYPERIODICALSANDJOURNALS,SUCHASACCOUNTINGRESEARCH,FINANCIALANDACCOUNTING,SHA
33、NGHAIACCOUNTING,ANDEASTFORUM,PUBLISHEDPAPERSRELEVANTTOHRA,INWHICHCALCULATIONMODELSANDSOLUTIONSTOPROBLEMSWEREDISCUSSEDDRWANGZHIZHONGINCAPITALECONOMICANDTRADINGUNIVERSITYEVERLEADEDAGROUPINWHICHLIUZHONGWENWASACADREMAN,UNDERTAKINGAPROJECTOFHRARESEARCHFUNDEDBYTHENATIONALSOCIALSCIENCEFOUNDATION22THEPROJEC
34、TINCLUDEDTHREEPHASES1THEBASICTHEORYRESEARCHSTAGEFROMJUL1992TODEC19932SOCIALSURVEYANDCOLLECTINGDATASTAGEFROMJAN1994TODEC1994AND3RESEARCHONSURVEYANDFINALREPORTSTAGEFROMJAN1995TODEC1995BASEDONTHERESEARCHREPORT,LIUZHONGWENFINISHEDHISBOOKHUMANRESOURCEACCOUNTING23INTHISBOOK,THEPROCESSOFPRODUCINGANDDEVELOP
35、MENT,THEBASICCONCEPT,THEOBJECT,THECHARACTER,ANDTHECLASSIFICATIONOFHRAARESYSTEMATICALLYINTRODUCEDHEEXPATIATEDTHENECESSITIESANDFEASIBILITIESTORESEARCHANDDEVELOPHRAINCHINA,TOESTABLISHHUMANRESOURCECOSTACCOUNTINGANDTHEBASICFRAMEWORKANDCALCULATIONMETHODSOFHUMANRESOURCEVALUEACCOUNTING,TODEVELOPTHEBASICTHEO
36、RYANDMETHODSTOFORECASTTHESUPPLYANDREQUIREMENTOFHRAANDTOANALYZETHEINVESTMENTANDRETURNOFHRAFROMABOVE,WECANSEE,AFTERTHESTAGEOFINTRODUCINGOVERSEASEXPERIENCEOFHRA,RESEARCHONHRAINCHINAHASSTEPPEDINTOAPERIODOFCOMBININGOVERSEAS7THEORIESWITHDOMESTICPRACTICALSITUATIONSHOWEVER,FORCHINESEPEOPLEWHOINHERITEDMORETH
37、ANFIVETHOUSANDYEARSTRADITIONALCULTURE,ITISDIFFICULTFORTHEMINSUCHASHORTTIMETOACCEPTEQUALINGPEOPLETOCOMMONASSETSANDPRICINGTHEMSELVES,ANDITISINEVITABLYONECONCEPTUALOBSTACLETOIMPLEMENTHRA24ASARESULT,ITISNECESSARYFORUSTORESEARCHTHEFEASIBILITIESANDSPECIALAPPROACHES,WHICHSUITSTHESITUATIONSOFCHINAFORDEVELOP
38、INGHRA4THEAPPLICATIONOFHRAAFAMOUSECONOMIST,RLBRUMMENT,ONCEINDICATEDTHATTHERECOULDGENERALLYBESUCHASENTENCEINANANNUAIREPORTTHATOURSTAFFSARETHEMOSTIMPORTANTANDVALUABLETREASURESINOURCOMPANY,WHICHISAHOMETRUTHINAIETTERFROMAGENERALMANGERTOSHAREHOLDERSHOWEVER,ONCETURNINGOVERTHISPAGE,WHYARENTHUMANRESOURCES,A
39、STHEMOSTIMPORTANTVALUABLETREASURES,SHOWNINREPORTEVERINCREASEDORDECREASEDWHYHRAISSOHARDTOPOPULARIZE,ASISSOIMPORTANTMANYSCHOLARSHAVEANALYZEDTHEREASONSABOUTTHISPROBLEMZHONGGENHONGTHINKSTHEREASONSARETHATNOFULLBLOWNTHEORYANDMETHODOLOGICALSYSTEMHAVEBEENESTABLISHEDFORHRA,ANDTHEREISSTILLMANYDIFFICULTIESINTH
40、EEVALUATIONOFHR33IN1985,ERICGFLAMHOLTZENUMERATED30HRACASESINHISBOOKHUMANRESOURCEACCOUNTING34HRAHASBEENFIRSTLYADOPTEDINSOMELARGESIZEHIGHTECHENTERPRISES,SUCHASUSMETROBANKWITH18,000EMPLOYEESAND15BILLIONUSD,INWHICHHRAHASBEENUSEDFORMAKINGDECISIONINHRMWORKINUSNAVYRESEARCHOFFICE,THEINFORMATIONOFHRAHASBEENU
41、SEDFORNAVYHRMINCANADAGREENFIELDRESEARCHOFFICE,ITHASBEENUSEDFOREVALUATINGTHECOSTBUTIFHEWILLBECONTENTTOBEGINWITHDOUBTS,HESHALIENDINCERTAINTIESFRANCISBACONAFTERAREVIEWONTHEORIGIN,DEVELOPMENT,ANDAPPLICATIONOFHUMANRESOURCEACCOUNTING,AQUESTIONMAYALWAYSLINGERONYOUCANHUMANRESOURCEACCOUNTINGBEREALIZEDCOMMONL
42、YALTHOUGHITISSTILLATHEORETICANDRESEARCHFULPERIODOFHUMANRESOURCEACCOUNTINGINCHINA,WITHTHEENTRYOFCHINAINTOWTO,ANDTHEGLOBALIZATIONOFCOMPETITION,THEREISNOTAPERIODTOPUTSUCHAHIGHEMPHASISONCAPABLEPEOPLETHROUGHHISTORYASTODAYWEBELIEVETHATTHEREISADAYTHEVALUEOFCAPABLEPEOPLECANBEMEASUREDBYHISEDUCATION,HISFURTHE
43、RTRAINING,HISCONTRIBUTIVEWORK,ETCREFERENCE1ZHANGWDESIGNINGHUMANRESOURCEACCOUNTINGSYSTEMSCLIXINPUBLISHINGCOMPANY,1999,33342CHRISDHUMANRESOURCEACCOUNTINGFROMPRESCRIPRIONTODESCRIPTIONJMANAGEMENTDECISION,1994,326,37393BELLJDOINGYOURRESEARCHPROJECTC3RDEDOPENUNIVERSITYPRESS,1999,90924ZHANGWDESIGNINGHUMANR
44、ESOURCEACCOUNTINGSYSTEMSCLIXINPUBLISHINGCOMPANY,1999,38425PETTYWPOLITICARITHMETICTHEORIGINALORDERMTHECOMPILEOFBOURGEOISCLASSICPLUTONOMYBEIJINGBUSINESSPUBLISHINGSHOP,1979,656RICARDODTHEPRINCIPLEOFPLUTONOMYANDSCOTTHECOMPILEOFBOURGEOISCLASSICPLUTONOMYBEIJINGBUSINESSPUBLISHINGSHOP,1979,657SCHULTZTCAPITA
45、LCOMINGFROMEDUCATIONDESIGNINGHUMANRESOURCEACCOUNTINGSYSTEMSLIXINPUBLISHINGCOMPANY,1999,198KANGXTHENEWTRENDSOFACCOUNTINGININFORMATIONANDECONOMICERAHUMANRESOURCEACCOUNTINGJNANJINGUNIVERSITYOFSCIENCEANDTECHNOLOGY,1999,121,41449ZHANGWDESIGNINGHUMANRESOURCEACCOUNTINGSYSTEMSCLIXINPUBLISHINGCOMPANY,1999,25
46、9译文人力资源会计在中国的发展研究摘要通过对大量文献的研究，人们提出了一个与人力资源会计的起源、发展和展望相关的概念。人力资源会计的定义为为了鉴别和测量人力资源的数据的一个会计程序和方法。旨在为关注人力资源变化的外部使用者提供相关的信息。它起源于20世纪60年的美国，在经历了20世纪70年代的鼎盛时期后，正在经历一个几乎冻结的时期。人力资源会计的基础是古典政治经济学理论，它可以追溯到17世纪。在人力资源会计的历史有两个杰出人士。一个是建立了将提高人力资本的经济价值与教育相结合的人力资本理论的舒尔茨，另一个是丰富了人力资源会计的概念，研究方法和应用的埃里克G弗莱姆浩特。在中国，对人力资源配置的研
47、究起步于80年代，主要来自国外引进的相关成就。学术界存在多个关于人力资源是否应该被视为会计资本的观点，同时，也存在多个把人力资源会计的信息放在财务报表中的哪个位置的观点。人力资源会计的应用受到缺乏完整的理论体系和方法论系统的限制，评估人力资源和传统的理解障碍都使它的应用存在困难。然而，随着知识经济时代的到来，竞争的全球化和中国加入WTO，人力资源会计被广泛应用的一天一定会到来。关键词人力资源；人力资源管理（HRM）；人力资源会计（HRA）；财务报表资产负债表；利润表；现金流量表一、简介人力资源会计起源于20世纪60年代的美国1。1964年，它的概念首次在密歇根州大学被提出。埃里克G弗莱姆浩特是
48、美国著名的会计师，他写了人力资源会计界最权威的著作之一人力资源会计。作为一个研究和讨论的话题，人力资源会计确切的出发点还是模糊的2。1976年，278本参考书籍在会计期刊，会计协会和会计界被发表3。20世纪70年代，相关的论文总和达到了顶峰。然而，目前人们对人力资源会计的兴趣正在下降，而且还没有成为一个实践管理的工具，为什么会存在这种现象呢这些论文介绍了人力资源会计的起源和发展，人力资源会计的概念、理论基础、理论发展和实践应用，并对海外和中国在这一领域的成果进行了比较。二、人力资源会计的概念10正如弗莱姆浩特指出，人力资源会计把衡量和报告人的成本和价值作为组织内部的资源，目的是为了衡量和报告人
49、的成本和价值作为组织内部的的资源，而且有利于组织内进行人力资源管理4。美国会计学会的人力资源会计委员会明确界定人力资源会计5人力资源会计是鉴别和测量人力资源的数据的一种会计程序和方法，其目的是为关注人力资源变化的外部使用者提供信息。正如我们看到的，由美国人力资源会计委员会定义的人力资源会计的概念，倾向于为管理者和投资者提供服务。作为为管理者提供信息的会计8，人力资源会计同时也为人力资源管理者提供信息，从而得到更有效的人力资源管理。从人力资源管理的角度来看，一个比较全面的人力资源会计的概念是人力资源会计将人力资源作为资产，通过预测人力资源会计的供应和需求，分析投资收益和决策，为信息使用者提供信息来确定测量和报告的人力资源的成本和价值9。清楚地界定了人力资源会计的功能，揭示了人力资源的信息，分析了人力资源的评价和投资效应，为人力资源管理提供服务。三、人力资源配置的理论基础从威廉佩蒂的“政治算术”（16231687年）到大卫李嘉图的“价值理论”（17721823年），从卡尔马克思的“劳动价值理论”到舒尔茨的“人力资本理论”（1902年），他们都提出了劳动价值的确定和测量。前辈学者为我们提供的不仅是人力资源价值的计量，也是一个历史命题，需要我们去进一步研究他的基本理论。威廉佩蒂，英国古典政治经济学
