多雇主会计事务所员工福利：基础的基准[文献翻译].doc

本科毕业论文（设计） 外文翻译 题 目 A公司员工福利现状、问题及对策研究 专 业 人力资源管理 外文题目 Employee benefits of multi-owner accounting firms: groundwork for benchmarking 外文出处 Springer-Verlag Berlin Heidelberg.2005:P354-363 外文作者 Ronald McGaughey. K. Michael Casey. Victor Puleo. 原文： Employee benefits of multi-owner accounting firms: groundwork for benchmarking Ronald McGaughey. K. Michael Casey. Victor Puleo. Human resources (people) are arguably a critical resource in organizations. Even with the great advances in automation and IT, human resources remain critical to the success of organizations, both public and private. This is particularly true in many types of service operations where the work remains highly labor intensive in spite of advances in technology. Efficient and effective management of human resources has the potential to profoundly influence present and future organizational success, particularly for labor-intensive services like those performed by a Certified Public Accountant. A critical aspect of human resource management today is compensation; furthermore, employee benefits are an integral part of the total compensation package. Among the forces increasing the importance of benefits are the following: the rising cost and increased complexity of healthcare (including prescription drug costs) and related insurance coverage; increased skepticism about the future availability of government managed retirement benefits such as social security and cuts in government assistance programs; an ever increasing cost of living that increases post retirement financial needs; and growing concern about pension fund failures or reduction in pension fund payouts. Employee benefits provide considerable financial security to employees and their families. Benefits are also costly to the employer. According to a 1998 study by the United States Chamber of Commerce, the average cost of employee benefits p