Research On Worker's Rights And Interests Accounting The Knowledge Economy Age

Knowledge economy, centered on modern science and technology, is one that is built upon the production, distribution and employment of knowledge and information. Knowledge economy is another type of economy contrasted with agricultural economy and industrial economy. Knowledge will become the fourth element of production after land, labor and capital, and will excel the other elements of production in terms of its importance. The advent of knowledge economy has brought an unprecedented turmoil to every aspect of human society. The overturning changes in social economic environment will exert a great influence upon education, culture, law, politics, etc., thereby forming an external environment in agreement with knowledge economy.Under the condition of knowledge economy, the objective economic environment on which accounting depends for its existence and development will undergo great changes. These changes will issue an austere challenge towards accounting theory and accounting practice. To satisfy the need of knowledge economy, we must, in such aspects as accounting thoughts, accounting objectives, accounting management systems, accounting techniques, accounting policies and regulations, break with the old, traditional industrial economic environment utterly and reconstruct a new accounting model agreeing to the demands of this knowledge-economy epoch.This paper, through the introduction of the concepts and features of knowledge economy and its challenges towards traditional accounting theory, illustrates the basic theories of human resources, human capitals, human properties and worker's rights and interests in this knowledge-economy epoch. It analyzes the development trend of human resources accounting, discusses the objective inevitability of establishing worker's rights and interests accounting in China, and searches into some essential contents about the affirmation and measure of worker's rights and interests, accounting accounts, accounting checks and reports. And at the same time, it also holds an initial inquiry into the application, development and maturity of worker's rights and interests in the practice of our enterprise management.