试论知识经济对会计要素的影响与创新

Knowledge Economy's Impacts and Innovations on Accounting Elements

知识经济时代,会计核算的重心应由有形资产转移到无形资产上,企业拥有的全部无形资产都应正式纳入会计系统进行管理和核算;而作为知识这种无形资产载体的人力资源理应纳入企业资产的范围,在会计系统和财务报表中单独反映人力资源的成本和价值,并对人力资源方面的投资予以资本化;知识劳动者将以所有者身份参与剩余价值的分配,会计权益理论将得以更新。

In the time of knowledge economy, the focus of accounting ought to be shifted from tangible assets to intangible ones, and all intangible assets possessed by an enterprise should be integrated into the accounting system for the purpose of management and accounting. Human resources, as the carrier of such intangible assets as knowledge, ought to be calculated as enterprise assets. And the cost and value thereof should be reflected separately in accounting system and financial reports, and the investment therein should be capitalized as well. When knowledge holders, both as labors and owners of knowledge, begin to make request for participation in the distribution of surplus value, the theory of accounting equity is to be updated and innovated.