英國上市公司的人力資本報(bào)告一個(gè)管理失敗的演變【外文翻譯】_第1頁
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1、外文文獻(xiàn)翻外文文獻(xiàn)翻譯譯譯譯文、、外文原文原文：UKCpateReptingofHumanCapital:ARegulatyFailuretoEvolveweareinthestofthetransitiontoaneconomyinwhichhumansocialcapitalareoffargreaterimptancethanphysicalcapital.Plender(20031)Thesignificancevaluatio

2、nofhumancapitalresourceshavetraditionallybeenneglectedinthefmalreptingaccountabilitystructuresofganizations.Humancapitalisoccupyingapositionofincreasingimptancewiththedevelopmentof“neweconomy”companies.Unftunatelyconvent

3、ionalreptingstructureshavefailedtoevolvetocapturetheextentvalueofthisfmofcapital.IntheUnitedKingdomalllimitedliabilitycompaniesarelegallyrequiredtoproducepublishanannualreptaccounts.Thisreptiscommonlyviewedasakeyaccounta

4、bilityreptingstewardshipmechanism.Conventionaloutdatedinappropriatereptingstructurescontinuetoemphasizetheperceivedsupremacyofanganization’stangibleassets.Thismisguidedemphasishasledtocompaniesfailingtoreflectsomeoftheir

5、mostvaluableintangibleassetsthusleadingtoincompletecompromisedfinancialstatements.Evenmewryinghasbeenthenegativeattitudelackofcommitmentfromtheaccountingprofession.Accountantstheirprofessionalaccountancybodiesthekeydrive

6、rsofimplementingchangesinUKcpatereptingpracticehavefailedtoshowanymeaningfulsustainedinitiativesinhumancapitalrepting.Similarlyotherregulatslegislatshavealsolargelyignedthereptingofhumancapital.Theresultisthatmajhumancap

7、italresourcesarebeingomittedfromtheassetbaseofmanycompanies.shouldinsomefmbevaluedincpatedaspartofthegeneralassetbaseofanganization’sbalancesheet.Manyconceptsdefinitionsideasonreptinghumancapitalweredevelopedimptedintoth

8、eUnitedKingdomfromtheUnitedStates.TheAmericanaccountingprofessiondefinedhumanresource(asset)reptingas...theprocessofidentifyingmeasuringdataabouthumanresourcescommunicatingthisinfmationtointerestedparties.Itspurposeistoi

9、mprovethequalityoffinancialdecisionsmadebyparties.AmericanAccountingAssociation(1973169)ThisdefinitionhasgainedconsiderablerecognitionintheUnitedKingdomalthoughClarke(2001133)mesimplybutjustasrelevantlyreferredtotheterm“

10、humancapital”asbeingthe“valueofacompany’semployees.”StarovicMarr(2003)identifiedinteraliasomeoftheacteristicsofhumancapitalasencompassingknowledgeskillsexperiencecreativityteamwkcapacitymotivationflexibilityloyalty.Meani

11、ngfulresearchinreptinghumancapitalcommencedintheUnitedStatesUnitedKingdominthelate1970softenundertheguiseofsocialrepting.Oversubsequentdecadesthetopicwasonlyhalfheartedlydiscussedinafalteringerraticunstructuredmanner.Rat

12、hercriticallyGrayetal.(1993191)inamegeneralsensenotedthat...investsdocareaboutsocialdisclosuresocialperfmance(but)onlywhenitwillaffectfinancialperfmancetotheextentthatinvestscareabouttheintrinsicsocialganisationtheycarev

13、erylittle.AlsoMathews(199383)wasuncomplimentaryofthepreviousefftsofsocialreptingbycompanies—whichhebelievedwasusedasanopptunityf“selfcongratulationsinstitutionaladvertising.”Butleretal.(1992)alsocriticizedtheunstructured

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