On Human Resource Accounting In Knowledge Based Enterprises

Knowledge enterprise is a form of enterprise system arrangement in the era of knowledge economy, and it is also a main form of realizing knowledge economy.

Knowledge-based enterprises rely on knowledge economy and knowledge innovation as the main body, and knowledge innovators become the main body. They emphasize the survival and development through knowledge innovation, and the corporate governance structure will undergo profound changes. Therefore, the traditional mode of enterprise management, production mode and human resource management have been challenged.

The basic characteristics of knowledge-based enterprises are: (1) high and new technology is the material basis of knowledge-based enterprises.

The development and application of hi-tech such as modern information technology, genetic engineering, new materials and new energy are inseparable from the accumulation of knowledge stock, and based on human's knowledge innovation ability, namely, human mental labor. Therefore, in knowledge-based enterprises, human assets, especially high-quality human resources, have become the technological basis for their survival and development. Enterprises lacking the advantages of human resources will be struggling.

(two) labor employment capital is the governance structure of knowledge-based enterprises.

In the corporate system, there is a system of entrustment arrangement for capital employed labor. Under the assumption of constant social knowledge stock, the producer of capital goods has the final residual claim and becomes the entrustment of the enterprise. Labor is nothing but a means to achieve value added; but in the knowledge-based enterprises in the knowledge economy era, the rapid change of social knowledge makes knowledge and knowledge innovation the first condition for the survival and development of enterprises. The wealth created by knowledge creation is more obvious than that acquired by material capital, which is more obvious than ever before. Therefore, owning knowledge is easier to get success than capital ownership. With technology, enterprises with knowledge and knowledge innovation ability will become the mainstream of society, and capital owners will be relegated to the second place. In owner system and partnership system

The modern financial market is highly developed, and expanding capital is not a problem for enterprises to set up. Labor capital (mainly mental labor) has become a typical feature of knowledge enterprises.

Under the system of labor and employment capital, knowledge innovators become enterprise trustees. They are creators of incremental knowledge and decide on production objects; operators manage workers and organize production; producers are responsible for production and obtain fixed wages; capital owners become creditors and obtain fixed interest income; innovators and operators share the surplus of enterprises.

(three) knowledge orientation is the management mode of knowledge-based enterprises.

In the era of industrial economy, the emphasis of enterprise management is production and operation. In the era of knowledge economy, the emphasis of enterprise management will be knowledge innovation, such as research and development, staff training and so on.

Because knowledge innovation is the premise for the survival and development of enterprises, and is the main source of corporate profits, whether enterprises have knowledge innovation ability has become the main yardstick for judging the management level of an enterprise. Therefore, knowledge oriented will be the main feature of the management mode of knowledge enterprises.

When foreign economists are studying the conditions of enterprise merger, the first thing to talk about is whether the merged enterprises have the ability of knowledge innovation and whether they have any patented technology. They believe that even if the enterprises are temporarily heavily indebted, but they have strong technological innovation capability, they are still worth acquiring. Otherwise, although the enterprises are flourishing temporarily and the market share is relatively high, if there is no strong technological innovation capability, we should seriously consider that the value is not worth merging.

Knowledge (Technology) innovation has become the focus and orientation of knowledge enterprise management. It is the result of logical choice of knowledge-based economy development. It is also a challenge to traditional enterprise management mode, and it itself is also a process of knowledge innovation.

(four) network collaboration is the mode of production of knowledge-based enterprises.

The era of knowledge economy is also the era of network. The contact of computer network extends to all aspects of social and economic life. Network information has become the basis for knowledge enterprises to rely on each other and cooperate with each other, and it is also the main basis for enterprises to compete with each other.

The highly developed information superhighway has provided the technical foundation for the birth of the network company. There have been Internet companies (also known as The Virtual Corporation, Virtual Corporation), Internet banks, online bookstores, network hospitals and so on.

The temporary alliance of network enterprises, rapid grouping and flexible mechanism will be the main form of realization of knowledge enterprises. The biggest feature of network companies is to form a temporary alliance based on instant market opportunities provided by network information, so as to carry out network collaborative production, namely decentralized production.

Network collaborative decentralized production will become the main mode of production of knowledge-based enterprises, which is quite different from the centralized production mode of the industrial economy era.

Two, knowledge and knowledge innovation ability of knowledge enterprises is the primary production factor of knowledge enterprises. Knowledge and knowledge innovation ability become the main body of knowledge-based enterprises. The management of knowledge-based enterprises will be guided by knowledge. Human resource management has become the center of enterprise management, including human resources input management, human resource cost management, intangible asset management and human resource strategic reserve management.

The human resource management of knowledge enterprises has the following characteristics: the first is the talent reserve management.

In the era of knowledge economy, people as the carrier of knowledge and knowledge innovation, their quality and quantity determine the success of an enterprise.

A knowledge-based enterprise can only be invincible if it has a forward-looking strategic vision and reserves high-tech talents from the perspective of the future development of enterprises.

The reserve of talents is also the reserve of knowledge and innovation ability. It is also an important means to seize the forefront position in the field of high and new technology. The knowledge innovation of Peking University Founder is typical. In order to maintain the leading position in the field of Chinese character laser Phototypesetting Technology, we often develop the similar technologies of Japan, Europe and the United States in the two generation or even three generation to the outstanding talents of computer science and related specialties in the world.

The core of knowledge management is knowledge innovation.

Knowledge innovation is the soul of knowledge-based enterprises, and human resource management of knowledge based enterprises should take the management of knowledge innovation talents as the core.

In order to make the existing talents of science and technology play their greatest knowledge and innovation ability, we must create an atmosphere conducive to the talent's coming to the fore. The most important point is that the best able and the best, the inferior and the inferior.

It is based on continuing education management.

The era of knowledge economy is also an era of knowledge explosion and rapid change. The period of knowledge obsolescence is shorter and shorter. The knowledge gained from academic education can be out of date in a few years after graduation. Therefore, we must advocate lifelong education if we want to acquire skills that are suitable for the knowledge economy.

As a polymer of modern high-tech, knowledge enterprises should attach importance to the maintenance of the skills and knowledge level of the existing scientific and technological personnel. Continuing vocational education has become the basis of human resource management of knowledge enterprises.

Three, knowledge-based enterprises, human resources accounting, knowledge, economy and society is a kind of economic society with talent intelligence as resources. It has the characteristics of extraordinary, independent, pioneering and flexible. Human intelligence and innovation will become the fundamental driving force and the first production factor of the whole society's economic development, and the information that accountants need to provide will be more comprehensive and diversified.

The human resource accounting of the knowledge-based enterprises will shift the center of gravity in the following aspects than the traditional human resource accounting. That is, the focus of the asset accounting will pfer from the tangible assets to the intangible assets; the evaluation of the benefit of the investment scheme will change from the financial benefit to the overall benefit; the emphasis on the measurement of the economic value of the human resources will also turn from the input value measurement method to the output value measurement method; the distribution of the current according to the distribution of the labor and the distribution of the investment will be changed to the distribution of the contribution and the value of the creation of the value.

All these require human resources accounting to closely reflect the value of knowledge and intelligence, and reflect and depict the production relations and panorama of knowledge-based enterprises in order to meet the needs of the development of knowledge economy and society.

Besides, human resource accounting of knowledge enterprises also has the following characteristics: (1) defining the property rights of human resources is the premise of human resource accounting of knowledge enterprises.

Human resource accounting is a branch of accounting that recognised, measured, recorded and reported human resources owned and controlled by an economic organization.

In the traditional industrial economic era, the knowledge innovation and implementation of human resources of an economic organization can often be accomplished by the cooperation of a single person or a few people. The teamwork and comprehensiveness of knowledge innovation can not be manifested. As a source of knowledge and knowledge, the knowledge source and the accumulation of knowledge innovation capability have little relationship with the economic organization before entering an organization. This makes the creation of knowledge innovation and its intangible assets have a natural connection with its creator, and the creator's innovation can not be separated from the support and conditions of his unit, so the intellectual property is not clear.

This makes the human resource information provided by the traditional human resource accounting as the accounting object is not very relevant.

In the era of knowledge economy, the most important feature of knowledge innovation is the comprehensiveness of teamwork and knowledge application. Intellectual property rights should belong to the innovation group. However, the human resources property rights are still individuals in essence, because the potential of knowledge, which is contained in the living vector, is characterized by "personal attachment".

Therefore, intellectual property rights and human resources property rights are sometimes the same, sometimes there are differences. In the confirmation, measurement, recording and reporting of human resources, we must first define the ownership of human resources.

(two) reflecting and accounting human resources rights is the core of human resource accounting in knowledge enterprises.

"Traditional human resource accounting, taking the cost and value of human resources as the accounting center, does not reflect the characteristics of the knowledge-based enterprises that employ labor capital in the knowledge economy era, nor does it treat human resources as a renewable economic resource, but equates it to the same economic resources.

In order to overcome this shortcoming, human resource accounting of knowledge based enterprises should focus on reflecting and reporting human resources rights and interests.

The right of human resources refers to the property rights of human resources, and the "benefits" of human resources rights refer to the remuneration of human resources, which is the property owners of human resources can benefit from their knowledge innovation property rights, which touches on the core and essence of the knowledge economy, and also reflects the important characteristics of knowledge enterprises - the corporate governance structure of labor employment capital. Therefore, the core of human resource accounting is human resources rights rather than their input costs and output values, so as to reflect the requirements of the knowledge economy era and the typical characteristics of knowledge-based enterprises.

(three) human resource accounting identities in knowledge enterprises.

In order to adapt the knowledge human resources accounting as the requirement of the accounting center, the accounting identity of the traditional human resource accounting should be revised appropriately.

Expansion is: material assets + human assets (knowledge assets) = Liabilities + material assets owners' rights and interests, and human resources rights and interests (laborers' rights and interests). The formula shows that knowledge and talents have become a first economic resource of enterprise organizations in the accounting management system of knowledge-based enterprises, and they are regarded as the most important special assets for value accounting and control. Knowledge workers (knowledge type human resources owners) not only get their own value compensation, but also reflect the rights and interests of human resources, and will also participate in the distribution of the final surplus value of knowledge enterprises as the owners of intellectual property rights.