In the knowledge-based economy society, its concrete manifestation is that human wisdom and innovation are put into the circulation network of market economy linked with money, forming a special market contract between human resources and non-human resources (material, money, etc.). ), in which * * * bears the risks of the enterprise and * * * enjoys the interests of the enterprise, thus becoming the most important resource of the enterprise. Regard human and intellectual resources as valuable economic resources and emphasize the value of knowledge. Human wisdom and innovation, a kind of intellectual labor, can be transformed into independent strategies and ideas, and then form various groundbreaking designs. Invention, creation, organization and management, etc. Their stereotypes form a unique and unique asset-human assets. Compared with traditional tangible assets (raw materials, factories, equipment, money, etc.). ), these assets can play an unparalleled role, bringing great value-added and wealth, so that the development of market economy is no longer resource-dependent, but transformed into knowledge-dependent depending on the development degree of people's knowledge, wisdom and innovation ability. It should be noted that although the assertion that human resources are the most important resources in enterprise management has become common sense, from the perspective of accounting and from the basic concepts such as assets, human resources as assets need to be conceptually broken. The main reasons are as follows:
1, human resources have autonomy.
When dealing with anything, people subjectively have the tendency and choice of being positive or negative, acting or not acting. This autonomy leads to the incompleteness of human resources control in enterprises. For traditional asset projects, enterprises not only have the right to control their output and utility, but also have complete property rights such as possession, use, income and disposal of specific assets themselves. For human resources, what any enterprise can control is only the solidified product of its knowledge or skills, that is, the fruits of labor.
2. The essential relationship between workers and enterprises is the transaction contract relationship, not the property ownership relationship, and the term of the labor contract is very uncertain.
From the enterprise's point of view, its control over the effectiveness of human resources and the possession of corresponding benefits are only temporary. Among many factors that constitute the overall profitability of enterprises, the nature and characteristics of operating lease resources are very similar to those of human resources. For the former, financial accounting does not include it in the scope of enterprise assets.