英国上市公司的人力资本报告：一个管理失败的演变【外文翻译】.pdfVIP

外文文献翻译译文 一、 外文原文 原文： UK Corporate Reporting of Human Capital: A Regulatory Failure to Evolve we are in the midst of the transition to an economy in which human and social capital are of far greater importance than physical capital. Plender (2003, 1) The significance and valuation of human capital resources have traditionally been neglected in the formal reporting and accountability structures of organizations. Human capital is occupying a position of increasing importance with the development of “new economy” companies. Unfortunately, conventional reporting structures have failed to evolve to capture the extent and value of this form of capital. In the United Kingdom, all limited liability companies are legally required to produce and publish an annual report and accounts. This report is commonly viewed as a key accountability and reporting stewardship mechanism. Conventional, outdated, and inappropriate reporting structures continue to emphasize the perceived supremacy of an organization’s tangible assets. This misguided emphasis has led to companies failing to reflect some of their most valuable intangible assets and thus leading to incomplete and compromised financial statements. Even more worrying has been the negative attitude and lack of commitment from the accounting profession. Accountants and their professional accountancy bodies, the key drivers of implementing changes in UK corporate reporting practice, have failed to show any meaningful or sustained initiatives in human capital reporting.Similarly, other regulators and legislators have also largely ignored the reporting of human capital. The net result is that major human capital resources are being omitted from the asset base