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1、1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯ReviewontheDevelopmentofHumanResourceAccountinginChina出處FacultyofConstructionManagement＆RealEstate作者XieZongjie原文：原文：ReviewontheDevelopmentofHumanResourceAccountinginChinaAbstract:Areviewthroughtheigination

2、developmentprospectofHumanresourceaccountingispresentedbasedonthestudyofplentifulliteraturesaboutit.HRAisdefinedasanaccountingproceduremethodtodiscriminatemeasurethedataofhumanresources.Aimingtoprovideinfmationwhichiscon

3、cernedwiththechangeofhumanresourcesftheoutsidepeopletoservehumanresourcemanagement.Itisexperiencinganearlyfrozenperiodfollowingitshottimein1970safteritsiginationinAmericainl960s.ThetheeticfoundationofHRAisclassicalpluton

4、omydatedbackto17thcentury.ThereweretwopreeminentpersonsinthehistyofHRA.OnewasTheodeSchultzwhoestablishedhishumancapitaltheyrelatingeducationthatimprovesthehumancapitalvaluewitheconomytheotherwasEricG.Flarnholtzwhoenriche

5、dtheconceptresearchmethodsapplicationofHRA.InChinatheresearchOnHRAstartedin1980sbeginningwithintroducingoverseasachievements.Multipleviewscoexistintheacademyonwhetherhumanresourcesshouldbetakenasaccountingassetsonwhereto

6、puttheHRAinfmationinfinancialstatements.TheapplicationofHRAisconstrainedbytheabsenceoffullblowntheoriesmethodologicalsystemsaboutitaswellasdificultiesinevaluatinghumanresourcestheobstacleofconventionalunderstings.However

7、withthecomingofintellectiveeconomytheglobalizationofcompetitiontheentryofChinaintoWTOthedayofHRAwillsurelycome.3Asaccountingservicesinfmationfmanagement[8]HRAalsoservesinfmationfHRMthusIeadstomeefficientHRM.Fromtheviewpo

8、intofHRMacomparativelyroundedconceptofHRAis:HRAisconcernedwithregardinghumanresourcesasanassetwithdeterminingmeasuringreptingthecostvalueofhumanresources.Withfecastingthesupplyrequirementofitwithanalysisoninvestmentincom

9、esdecisionmakingwithprovidingoutcomestoaninfmationuser[9].ItdefinesclearlythefunctionofHRAthatdisclosestheinfmationofhumanresourcesanalyzestheefectofevaluationinvestmentinhumanresourcesservesfHRM.3TheTheeticBasisofHRAFro

10、m‘PoliticArithmetic’ofWilliamPet(16231687)to‘ValueThey’ofDavidRicardo(17721823)from‘LabValueThey’ofKarlMarxto‘HumanCapitalThey’ofTheodeSchultz(1902)alIofthemputfwardthedeterminationmeasurementofIabvalue.Predecessscholars

11、providedusnotonlythebasictheyofvaluemeasurementofhumanresources.butalsothesignificantlyhisticalpropositionthatneedbefurtherstudied.WilliamPettytheinitiatofclassicplutonomyinEnglwascalled‘fatherofclassicplutonomy’inEnglby

12、KarlMarx[10].Hewroteintheprefaceof‘PoliticArithmetic’:‘IexpresswhatIwanttosaywiththewdsinfigureweightmeasure.’Pettyenumeratedaseriesofnumberstoqualifypeoplethevaluecreatedbypeopleinchaptertwo‘DiscussiononTheValueofPopula

13、tion’inhisbookConsecrationtoTheOutstingPerson.DavidRicardowasthemanwhocompletedtheclassicplutonomyofEnglishbourgeoiswasoneofthemostfamousrepresentativesofclassicplutonomy.HepointedoutinhisfamousbookPlutonomyScotTheythatw

14、hatinfluencesthegoodsvalueisthelabthatisnotonlyexpendedonthegoodsdirectlybutalsoexpendedonthetoolsapparatusbuildingsassistingonthelab[11].Healsobelievedthatusinglabeconomicallywouldreducethegoodsvalueinevitably.Herehedis

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