The impact of knowledge economy on China's accounting field and countermeasures

The rise of the knowledge economy, so that the traditional financial accounting management and operation mode is facing serious challenges, there must be a new development of ideas and practical countermeasures, that is, to strengthen the concept of financial management, pay attention to the human capital accounting and accounting for non-sexual assets, the establishment of a network of financial and improve financial accounting reports.

I. Impact of knowledge-based economy on financial accounting

1. Implementation of human resources accounting. Accounting staff should not only know the professional knowledge and skills, but also understand information technology, network technology, software operation and a series of new technologies and knowledge. Knowledge economy has been the enterprise's strategic resources from financial and material resources to human resources, human resources, the most important information needs strongly require traditional accounting through the application of human resources accounting to amend the original model, in order to adapt to the great changes in the socio-economic environment.

2. Intangible assets become the focus of investment decisions. In the age of knowledge economy, the value of intangible assets such as patents, trademarks, goodwill, and information software loads account for an increasing proportion of the enterprise's asset structure. Therefore, enterprises in the new investment plan, must be intangible assets into the center of investment decision-making. Accounting staff to use accounting methods and mathematical and statistical economic models, the intangible assets to be invested in and managed by accounting, evaluation, determine the value, measure the risk, predict the benefits of adjusting the investment indicators, to make the financing plan, and in all the financial reports to make a clear reflection, so that the enterprise's "relevant interests in the body" The company's investment priorities and future capital structure are fully understood and grasped.

3. Widening the scope of accounting services. In the era of knowledge economy, accounting services, processing objects have undergone significant changes. First, accounting for human resources, information, intellectual property rights and other intangible assets in the accounting system accounted for an increasing proportion; Second, the knowledge economy is a diversified economy, not only requires more and more to deal with the business related to material resources, but also to deal with non-material resources related to the business, including the collection, processing, transmission and disclosure of information; Third, the flow of information will affect the work of the accountants in all aspects; Fourth, the flow of information will affect all aspects of the work of the accountants. Fourth, accounting consulting, notary services will be a great development; Fifth, service-oriented three industries, information-led four sub-industry accounting issues will also become a new field of accounting.

4. Modernization of accounting methods. Today, the computer has become the main tool for enterprise accounting operations, the use of the network, and further promote the collaboration between the accounting system and mutual monitoring, improve the efficiency of the internal control system to ensure that the timeliness of the provision of accounting information and the reliability of the quality of the information; at the same time, the modernization of accounting means to make the accounting staff's intensity of work is greatly reduced, saving a lot of time, you can put more energy into the organization, Management, coordination, professional judgment and participation in decision-making, so that the scope of the function of accounting has been expanded.

Two, the knowledge economy era of financial accounting countermeasures

1. Strengthen the financial management concept of knowledge accounting. (1) Establish a people-oriented financial management concept. The primary carrier of knowledge is people, that is, knowledge should be mastered by people, creation, development, talent is the fundamental development of knowledge-based economy. Compared with material capital, human capital is more value-added. Only by establishing the idea of "people-oriented", the activities of the "personification", the establishment of responsibility and rights combined with the operation of the enterprise mechanism, strengthen the incentives and constraints on people, in order to fully mobilize the enthusiasm, initiative and creativity, so as to achieve the financial management objectives. (2) Strengthening the financial management system (2) Strengthen the concept of risk management. Due to the role of the market mechanism, any one of the market subject is inevitably to bear certain risks, and in the knowledge-based economy, due to the impact of a variety of factors, resulting in the use of information to increase the risk. Therefore, the financial management personnel must have risk awareness, set up a correct view of risk, scientific prediction of the results of various uncertainty factors, to prevent problems before they occur. (3) Strengthen the concept of information management. In the era of knowledge economy, digitalization, informatization, networking has become the main feature of economic development, access to information is the key to success or failure of enterprises, financial managers only fully grasp the modern network technology, firmly establish the concept of information management, comprehensive, accurate, rapid and effective collection, analysis and use of information in order to be invincible in the competition.

2. Human resources and intellectual capital should be recognized as intangible assets and measured. Enterprises should be human resources and knowledge assets into the "intangible assets", "intangible assets" under the establishment of "human resources", "knowledge assets" and other sub-accounts. Under "intangible assets", subheadings such as "human resources" and "intellectual assets" should be created for separate accounting. When an enterprise increases intangible assets, it increases the owner's equity accordingly, i.e., the owner of human resources and intellectual assets becomes the beneficiary of the enterprise's property rights. After the enterprise's capital is consumed and profits are made, the enterprise should first pay taxes according to the state regulations and then set aside enough for the development fund, after which the remaining profits should be tilted to human capital. Human resource is the first productive force of the enterprise under the knowledge economy, and its role is much higher than that of the first productive force of the enterprise under the physical, and much higher than that of the physical capital. In the distribution of residual income, human capital, in addition to the normal dividends, should also be given extra dividends according to its special contribution to the enterprise. Of course, when the enterprise loss, human capital and other capital should be **** bear the risk.

3. Establishment of network finance. In the knowledge economy financial accounting model, economic operations occur, in addition to monetary measurement, but also with other units of measurement for multiple measurement. If you continue to use the traditional financial accounting model, you need to design a variety of decision-making models for the financial "ledger", and decision-making model diversity, will cause a great waste of resources. If the establishment of a new network of financial, not only can greatly improve efficiency, but also to ensure the reliability of the data provided. Network finance to make the production and management activities of enterprises and the relationship between information, become closer. With network finance, according to the ever-changing market conditions, reconfiguration and integration of the main body of accounting, on the Internet in a timely manner to issue a "virtual company" of real-time reports.