外文翻譯--多雇主會計事務所員工福利基礎的基準

1、<p><b>　　中文3940字</b></p><p><b>　　外文翻譯</b></p><p>　　題 目 A公司員工福利現狀、問題及對策研究 </p><p>　　專 業(yè) 人力資源管理 </p>

2、;<p>　　外文題目 Employee benefits of multi-owner accounting firms: groundwork for benchmarking </p><p>　　外文出處 Springer-Verlag Berlin Heidelberg.2005:P354-363 &l

3、t;/p><p>　　外文作者 Ronald McGaughey. K. Michael Casey. Victor Puleo. </p><p><b>　　原文：</b></p><p>　　Employee benefits of multi-owner accounting firms: groundwork for be

4、nchmarking</p><p>　　Ronald McGaughey. K. Michael Casey. Victor Puleo.</p><p>　　Human resources (people) are arguably a critical resource in organizations. Even with the great advances in automat

5、ion 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 o

6、f advances in technology. Efficient and effective management of human resources has the potential to profoundly influence present and future organizational success, </p><p>　　Among the forces increasing the

7、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 g

8、overnment 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 pensio

9、n fund failures or reduction</p><p>　　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 Uni

10、ted States Chamber of Commerce, the average cost of employee benefits provided by private employers equaled one-third of payroll. Attractive employee benefit packages, especially those that allow employees choices and gr

11、eater control (flexibility) over their benefit package, allow firms to recruit and retain the highly competent </p><p>　　The broadest definition of employee benefits includes both legally required and discre

12、tionary benefits. In the US, legally required benefits include social security, workers' compensation and unemployment insurance. Discretionary benefits include protection programs (e.g. life insurance, disability in

13、surance, retirement plans, health insurance and dental insurance), paid time-off, and accommodation and enhancement benefits (e.g. educational programs).</p><p>　　Employers have limited flexibility in the de

14、sign of legally required benefits that are mandated at either the state or federal level. However, the proper selection and design of voluntary group benefits as part of a total compensation package, is crucial to a stra

15、tegy of attracting and retaining the best, most highly qualified employees (Salisbury, 1998, p. 7). The purpose of this paper is to examine discretionary benefits of a service intensive industry, specifically benefits pr

16、ovided by multi-</p><p>　　External benchmarking examines best practice in other organizations, be they direct competitors or organizations in similar or unrelated industries. External benchmarking can be con

17、ducted among partners in different industries but under common ownership (companies comprising large multinationals are good examples), among partners in different industry sectors but sharing similar processes, and amon

18、g competitors (Codling, 1996). The advantage of process benchmarking is clear in this approach – di</p><p>　　While benchmarking human resource management practices and processes has gained acceptance in rece

19、nt years (Rodwell et al., 2000), measures of the effectiveness of HRM practices such as compensation have historically been organizational level indicants of performance (Browne, 2000). Employee benefits are an important

20、 aspect of HRM. Managers must attract and retain competent people and this is particularly true of professional services such as accounting. Competence can be defined as “a knowledge</p><p>　　Public accounti

21、ng firms must have competent people to compete and a good benefits package can help a firm attract and keep competent personnel. To date, little research has focused on benefits data that might be used for comparison pur

22、poses. In the context of a larger study of public accounting firms, Flaherty et al. (1998) provided limited data on Arkansas public accounting firms versus the national average. However, data related to the top 25 percen

23、t most profitable firms was not included.</p><p>　　One of the single most significant, as well as most costly, employee benefits is health insurance. Group health insurance provides coverage to a group of em

24、ployees under a single insurance contract (the master contract) issued to the employer. There are two advantages of group health insurance over individually purchased health insurance. First, most group health insurance

25、plans do not require individual employees to provide evidence of insurability. Instead, underwriting emphasis is focused on </p><p>　　Group health insurance offerings as part of an employee benefits package

26、should help employers to attract and retain the best qualified employees. Not surprisingly, a substantial majority, 94 percent, of all multi-owner accounting firms offered group health insurance. In the top 25 percent mo

27、st profitable firms, this proportion was higher at 98 percent.</p><p>　　Group dental insurance is usually offered independently of group health insurance coverage. Most group dental insurance plans cover rou

28、tine preventive dental care (e.g. teeth cleanings twice a year) and diagnostic procedures (examinations and x-rays) as well as expenses associated with dental treatment (e.g. fillings, crowns, extraction of teeth, braces

29、, and treatment for gum disease). Thirty-four percent of all multi-owner accounting firms offered group dental insurance, compared with 32 percen</p><p>　　Disability income benefits provide for salary replac

30、ement either on a short-term basis, for a 6-12 month period, or a long-term basis, generally for a period that ends at retirement. Less than half, 44 percent, of all multi-owner accounting firms offered some type of disa

31、bility income plan. The percentage of the top 25 percent most profitable firms offering disability income insurance was higher at 57 percent.</p><p>　　Group life insurance is usually offered to employees as

32、group term life insurance payable upon the employee's death to the beneficiary designated by the employee. The amount of group term life insurance coverage is most commonly a multiple of the employee's salary or

33、a specified dollar amount per employee. Sixty-eight percent of surveyed multi-owner accounting firms offered group life insurance as compared to 76 percent of the top 25 percent most profitable firms.</p><p>

34、;　　There are many different types of employer-sponsored retirement plans. Most retirement plans fall into one of two categories, defined benefit or defined contribution.</p><p>　　A defined benefit plan uses

35、pre-determined formulas to provide a fixed, monthly retirement benefit that is tied to the employee's pre-retirement level of pay and length of service. A defined contribution plan, on the other hand, requires the em

36、ployer and employee to contribute a given percentage of the employee's salary to an individual employee account. The employee selects where the money set aside is to be invested. The employee's retirement benefit

37、 is then based on the balance of his or her </p><p>　　Retirement plans were offered by 86 percent of all multi-owner accounting firms surveyed, compared to 89 percent of the top 25 percent most profitable fi

38、rms that offered retirement plans.</p><p>　　Section 125 of the IRC governs flexible benefits plans often referred to as cafeteria plans. These plans allow employee choice in how to allocate employer contribu

39、tions among benefits offered. Employees participating in cafeteria plans have the opportunity to select the best benefits package for their individual needs instead of having to simply accept benefit decisions made by th

40、e employer. Approximately, 58 percent of surveyed multi-owner accounting firms offered cafeteria plans as compared to</p><p>　　Partnership retirement plans allow firm partners to “cash out” ownership in the

41、firm at retirement. The partnership retirement plan results from the survey are presented in Table I. Sixty-five percent of all multi-owner accounting firms surveyed provided partner retirement plans as compared to 73 pe

42、rcent of the top 25 percent most profitable firms.</p><p>　　These plans can be categorized as either funded or unfunded. Funded retirement plans require the accounting firm to contribute into a qualified ret

43、irement plan on behalf of the partner during the partner's working career. Each partner has an individual retirement account and upon retirement, the partner receives the value of the fund made up of firm contributio

44、ns and investment earnings.</p><p>　　Funded plans provide a more secure retirement benefit than unfunded plans. Unfunded plans are not pre-funded overtime but rely on the faith in the ability of future partn

45、ers to continue paying retiring partners beyond their working lives. One need only look at the demise of Arthur Andersen whose partners' future retirement benefits were unfunded to understand the large degree of risk

46、 associated with unfunded retirement plans. The results from this survey indicate that approximately three out of </p><p>　　Sick leave benefits are separate from short-term disability benefits and offer empl

47、oyees paid time-off due to personal illness. Most plans provide benefits that fully replace lost income due to personal illness. Some plans even offer paid-time off for employees to care for dependents. Sixty-five percen

48、t of surveyed multi-owner accounting firms included leave for employees to care for dependents as part of formal sick leave plans as compared to 70 percent of the top 25 percent most profitable fir</p><p>　　

49、The vast majority of employers have formalized sick leave policies. Employee eligibility and benefits payable are generally included in formal sick leave policies. Four out of five of the multi-owner accounting firms sur

50、veyed had formal sick leave policies in place.</p><p>　　Professional firms such as accounting firms have significant educational demands and requirements with which they must comply that are mandated by stat

51、e and federal agencies. Accounting firms often hire new employees who have not completed the CPA exam with the expectation that those employees will successfully complete the CPA exam within a relatively short period of

52、time after employment. Many accounting firms provide newly hired employees assistance with the CPA exam by providing paid time of</p><p>　　CPA licensure requires continuing professional education. Complying

53、with mandatory continuing education requirements can be quite costly and time-consuming. Nearly all the firms surveyed either paid for or reimbursed employees for continuing education courses. The professional dues and l

54、icense fees were also paid for or reimbursed by nearly all firms surveyed with little difference in offerings between all firms and the 25 percent most profitable.</p><p>　　The percent of multi-owner account

55、ing firms offering better health and income protection benefits was highest among the top 25 percent most profitable firms, with one exception. Only 32.1 percent of the most profitable firms offered group dental insuranc

56、e, compared to 34.1 percent of overall firms offering this benefit. However, in all other benefit categories including sick leave benefits and professional growth and enhancement benefits, the more profitable firms lead

57、the industry.</p><p>　　More profitable firms are in a better position financially to offer more lucrative benefit packages. They may also be more profitable because they were able to attract the most qualifi

58、ed employees by offering more lucrative benefits packages. This argument is much like the “chicken and the egg” scenario: which came first? If good benefits help a firm attract the best employees, and the superior human

59、resources positively influence profitability, then a firm certainly wants to provide an attracti</p><p>　　The results of this study may be applicable to other service intensive industries that require employ

60、ees with either certifications or high skill levels. Metrics for benchmarking benefits in multi-owner accounting firms were presented herein. These or similar metrics may apply to other labor intensive professional servi

61、ces such as law firms, multi-physician clinics, realties, insurance agencies, financial brokerages, and so on. Future studies might employ surveys to study benefits in other profe</p><p><b>　　譯文：</b

62、></p><p>　　多雇主會計事務所員工福利：基礎的基準</p><p>　　Ronald McGaughey. K. Michael Casey. Victor Puleo.</p><p>　　人力資源（人）在組織中，可以說是一個重要的資源。即使在自動化和資訊發(fā)展有了巨大進步的科技時代中，人力資源仍然是公共和私人成功的關鍵。雖然技術密集型行業(yè)有著真正的

63、進步，但許多類型的服務業(yè)還是保持著高度的勞動力資源。有效的人力資源管理對各種行業(yè)可能產生深遠的影響，特別是像由職業(yè)會計師進行的勞力密集型服務行業(yè)。 如今，補償在人力資源管理中是一個關鍵的環(huán)節(jié)。因此，補償方案是員工福利的重要組成部分。</p><p>　　福利減少的不利之處有以下幾方面：成本上升和醫(yī)療費用及相關保險覆蓋面增加了復雜性，對政府的未來管理持懷疑態(tài)度，如增加社會保障和政府削減退休福利援助方案;不斷上升的生

64、活成本，增加退休后的資金需要;和不斷增長的養(yǎng)老保險基金，養(yǎng)老基金失敗或支出減少表示關注。</p><p>　　雇員福利給員工及其家屬提供大量的財政保障。津貼對雇主來說也是昂貴的。據美國商會1998年的第三次研究表明，員工福利的平均成本由私人雇主提供相當于三分之一的工資。有吸引力的員工福利計劃，特別是那些允許員工選擇和更好地控制他們的利益，這使得企業(yè)能留住所需的高素質管理成功人士。</p><p

65、>　　職工福利最廣泛的定義包括法律規(guī)定和自行分配福利兩部分。在美國，法律規(guī)定的福利包括社會保險，工傷，失業(yè)保險。自行分配福利包括保險，保護方案（例如人壽保險，傷殘保險，退休計劃，健康保險和牙科，帶薪放假時間，住宿和增強福利如教育計劃）。</p><p>　　雇主擁有有限的合法要求，是聯(lián)邦一級授權的靈活性設計特點。然而，正確的選擇與自行團體福利設計，是總共補償方案的一部分，因此也成為吸引和留住優(yōu)秀員工的至關重

66、要策略。本文的目的是審查服務密集型行業(yè)的福利，特別是通過多雇主會計事務所所提供的福利而得。這項研究報告的平均數結果，可能被用于多雇主會計師事務所包和潛在的其他專業(yè)服務行業(yè)。</p><p>　　外部測試檢查最好在其他組織里進行，無論是在同類，直接競爭或不相關的組織行業(yè)里。外部標桿可以在不同行業(yè)之間進行合作，但要與類似的進程的伙伴合作，與競爭對手之間共同擁有交流（包括大型跨國公司的公司）（科德林，1996）渠道。這

67、種方法在基準測試的過程中有著明顯的優(yōu)勢。多元的企業(yè)往往利用相同或類似的過程，而不僅僅是制造工藝。采購，招聘，制造，員工培訓和開發(fā)，產品開發(fā)以及其他進程往往有很大的共性，即使是在非常不同的組織中進行實施。收購資源，企業(yè)就必須競爭，而不是在買家賣家之間。競爭對手是其他買家的資源，似乎可以使外部基準處于最合適化狀態(tài)。</p><p>　　雖然人力資源管理標桿的做法與進程在最近幾年取得了顯著的效果（羅德韋爾等，2000）

68、，人力資源管理措施的有效性實施，如組織在賠償水平上的歷史表現（布朗，2000年）。職工薪酬是人力資源管理的一個重要方面。特別是經理必須吸引和留住能干的人。才能可以被定義為“知識，技能，能力或具有較高性能的工作，如問題解決，分析思考，或領導等相關的特征”（Mirabile，1997年，第74頁）。 </p><p>　　會計師事務所必須要有有能力的人去參與競爭，一些有才能的人可以幫助企業(yè)吸引和留住人才。迄今為止，弗

69、萊厄蒂等在一些較大的會計師事務所的研究中進行福利數據之間的比較研究（1998年），以提供與全國各個州會計師事務所里面有限的數據。但是，這些研究并不涉及到前25名最賺錢的公司。</p><p>　　最為顯著的以及最昂貴的員工福利是醫(yī)療保險。它提供的團體健康保險覆蓋于集團里的每一位員工。團體健康保險與單獨購買醫(yī)療保險相比，有兩大優(yōu)勢。首先，大多數團體健康保險計劃不要求個別員工提供可保性證據。相反，承保的重點集中在一批

70、員工，從而減少了雇員被剝奪醫(yī)療保險的可能性。其次，每名雇員提供健康保險的總成本通常比個人購買的醫(yī)療保險政策的成本要低。</p><p>　　作為一個團體健康保險計劃的一部分，員工福利保險產品應協(xié)助雇主吸引和留住最優(yōu)秀的員工。毫不奇怪，相當多的會計師事務所都會提供醫(yī)療保險。在最賺錢的前25名的公司里，這個比例已高達百分之九十八。</p><p>　　本集團通常提供獨立團體健康保險覆蓋面已經覆

71、蓋到牙科。大多數牙科保險計劃涵蓋常規(guī)預防性牙科治療（如洗牙牙齒每年兩次）和診斷程序（檢查和X -射線），以及與牙科治療（如補牙，牙冠，牙，牙套提取，治療牙齦疾?。┫嚓P費用。會計師事務所提供的牙科保險集團占所有業(yè)主的比例約百分之三十四。與最賺錢的前25名企業(yè)相比較，保險集團是唯一注意到健康和收入保障利益之間的關系的行業(yè)，尤其在那最賺錢的前25名的企業(yè)里提供超過平均受訪企業(yè)的利益。</p><p>　　提供殘疾收入福

72、利無論是在短期或長期，在6-12個月內，一般為一期，在退休時結束。占所有44個業(yè)主會計師事務所，這些不到一半的事務所提供了一些類型的殘疾收入計劃。頂部的25個最有利可圖的企業(yè)的傷殘收入保險與其他企業(yè)相比，提供保險高出五十七個百分點。</p><p>　　團體人壽保險通常為集團雇員提供長期人壽保險。雇員的死亡由員工指定的受益人支付。該集團長期人壽保險保險金額最常見的是依據雇員的工資或每名雇員的指定金額的倍數。與受訪

73、業(yè)主所提供的團體人壽保險百分之六十八相比，最賺錢的前25名的企業(yè)占其百分之七十六。</p><p>　　很多雇主贊助的退休計劃有許多不同的類型。大部分退休計劃分為界定利益或界定供款兩類，第一類為界定福利計劃。它是使用預先確定的公式來提供一個固定指數，員工每月的退休金與其退休前工資和工齡相聯(lián)系。界定供款計劃是退休計劃的另一方面，要求雇主給雇員供款的工資要按一定比例給員工個人。雇員選擇這些也是要預留投資的。</

74、p><p>　　通過對企業(yè)86位員工進行退休計劃調查，前位25企業(yè)所提供退休計劃大多數都是盈利公司。</p><p>　　125條管轄的IRC計劃通常被稱為彈性福利計劃自助餐廳。這些計劃允許雇員之間分配利益，提供雇主供款。參與計劃的雇員在餐廳有機會選擇最好的福利，滿足他們的個人需要，而不必簡單地去接受雇主所提供利益的決定。接受調查的58多業(yè)主的會計師事務所所提供的自助餐廳的百分比相比，最賺錢的

75、前25名的企業(yè)占總數的百分之七十七。</p><p>　　在退休時，讓合作伙伴“套現”合作公司的退休計劃，實現企業(yè)所有權。從調查結果顯示：這種退休計劃，與六十五名所有多受訪業(yè)主提供會計事務所合伙人退休計劃相比，前25個最有利可圖的企業(yè)占總數的百分之七十三。</p><p>　　這些計劃可以被歸為投資或資金沒有著落這一類型。在合作伙伴的工作生涯里，資助的退休計劃要求會計師事務所進入一個合格的

76、退休計劃作出貢獻。每個合作伙伴都有一個個人退休帳戶，合作伙伴接收到由企業(yè)捐款和投資收益高達基金的價值。</p><p>　　資助計劃提供比沒有著落的退休福利計劃更安全的資金。沒有著落的計劃沒有預先資助資金，但依靠加時賽中的未來伙伴繼續(xù)的支付能力，超出了合作伙伴對他們工作生活退休的信心。人們只要看一看安達信的合伙人未來沒有著落的退休福利資金，了解和退休計劃有關的那些沒有著落的資金風險。從這次調查的結果表明，大約每五

77、個中有三個以上的會計師事務所合伙人做出了退休計劃并提供了資金。</p><p>　　病假福利是因個人疾病從短期利益和長期殘疾員工提供單獨的支付時間。大多數計劃所帶來的新收入損失因個人疾病完全被取代。一些計劃甚至提供費用讓其員工在休息時間去照顧家屬。六十多位受訪業(yè)主包括會計師事務所為員工休假回家照顧家屬，作為正式病假計劃的一部分，前25最有利可圖的企業(yè)占百分之七十。大多數公司包括正式產假、病假計劃，在受訪業(yè)主中提供

78、產假工資的公司超過百分之十五。頂部的25個最有利可圖的企業(yè)提供正常病假超過產假工資略高于其他企業(yè)。</p><p>　　絕大多數的雇主有正式的病假政策。雇員的資格和福利支付一般包括在正式病假政策里面。在調查這四個方面之后，多業(yè)主會計師事務所已正式到位病假政策。</p><p>　　會計事務所專業(yè)公司有重要的教育需求，要求他們必須遵守那些聯(lián)邦機構授權的管理規(guī)定。經常聘請會計師事務所，這些員工

79、將在成功完成就業(yè)時間后，在相對較短的時間里面注冊通過會計師考試。許多新聘用的會計師事務所提供帶薪休假和支付費用或償還雇員參加注冊會計師考試復習課程和注冊會計師考試的員工協(xié)助資費。從這次調查的結果表明，幾乎所有的多雇主會計師事務所支付或償還注冊會計師考試復習課程，并提供帶薪休假的雇員參加注冊會計師的考試。但是，只有不到一半的受訪的公司支付了注冊會計師考試本身的費用。</p><p>　　注冊會計師執(zhí)照，需要持續(xù)接受

80、專業(yè)的教育。繼續(xù)教育要求強制遵守，是相當昂貴和費時。幾乎所有接受調查的公司支付或報銷繼續(xù)教育課程的員工的費用，專業(yè)費和特許費也支付。幾乎所有產品的公司之間的報銷程度和最有利可圖的百分之二十五受訪公司報銷差別不大。</p><p>　　多業(yè)主提供更好的健康和會計收入。只有百分之32.1的牙科保險集團提供這項福利。然而，更有利可圖的企業(yè)引領行業(yè)在所有其他利益類別包括病假福利專業(yè)成長和提高效益。</p>

81、<p>　　更有利可圖的企業(yè)在一個更有利的地位，提供更豐厚的經濟利益的誘餌。他們將更加有利可圖，是因為他們能提供更多的豐厚福利待遇夠吸引最合格的員工。這種說法很像“雞和蛋”的情況：先有雞還是先有蛋？如果效益好的企業(yè)吸引最優(yōu)秀的員工，人力資源會對優(yōu)越的盈利能力產生積極的影響，那么公司一定要提供一個有吸引力的福利計劃。雖然研究探討了企業(yè)規(guī)模和人力資源進步之間的實務關系（坦南鮑姆和Dupuree -布魯諾，1994年），更是需要重點

82、研究探討福利之間的關系（及組件）和業(yè)務表現（盈利能力來衡量）。在調查中我們發(fā)企業(yè)的一些福利因素將決定雇員的福利水平。</p><p>　　本研究結果可能適用于其他服務，如需要有證書或技術水平高的員工密集型產業(yè)。向所有者權益計量基準會計師事務所提交了相關責任。這些類似的指標可能適用于其他勞工密集的專業(yè)服務，如律師事務所，多醫(yī)生診所，不動產，保險機構，金融經紀公司等等。未來的研究可能采用調查，研究，發(fā)展為目標的專業(yè)基