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72. МОДЕЛИ И ПРОГНОЗЫ РАЗВИТИЯ СОЦИАЛЬНО- ЭКОНОМИЧЕСКИХ СИСТЕМ
УДК: 331.1
CAPITALIZATION AND ACCOUNT OF QUALIFYING ASSETS OF WORKERS AS WAY OF REDUCTION OF INEQUALITY OF ACUESTSS
Ivanus A.I., phd, professor Financial University under the Government of the Russian Federation, Moscow
Abstract. One of possible variants of decision of problem of reduction of social inequality is examined, that is based on introduction of the system of account and capitalization of professional assets of workers. This approach supposes liquidation of wage labour, as labour, that can be easily exploited. The conception based on confession after every worker of right to have the qualification as the property is instead offered. The two-tier chart of realization in practice of this conception and expected п are offered.
Keywords: inequality of the income, qualification asset, capitalization and accounting, work operation, authorized capital.
КАПИТАЛИЗАЦИЯ И УЧЕТ КВАЛИФИКАЦИОННЫХ АКТИВОВ РАБОТНИКОВ КАК ПУТЬ УМЕНЬШЕНИЯ НЕРАВЕНСТВА ДОХОДОВ
Иванус А.И, д.э.н, профессор Финансовый университет при Правительстве Российской Федерации
Аннотация. Рассматривается один из возможных вариантов решения проблемы уменьшения социального неравенства, который базируется на внедрении системы учета и капитализации профессиональных активов работников. Этот подход предполагает ликвидацию наемного труда, как труда, который можно легко эксплуатировать. Вместо этого предлагается концепция, основанная на признании за каждым работником права иметь в качестве своей собственности свою квалификацию. Предлагается двухуровневая схема реализации на практике этой концепции и ожидаемые преимущества от ее внедрения.
Ключевые слова: неравенство доходов, квалификационный актив, капитализация и учет, эксплуатация труда, уставный капитал.
1. Introduction data
The analysis of development of market economy specifies emergence of unevenness of the income of the population the inevitable and accompanying this development problem. Stratification of society on the rich and the poor comes down not only to moral and ethical problems, but also significantly influences developments of all economy. In this plan work [1] in which availability of strong correlation between inequality of the income of the population and rates of development of economy is proved is interesting: growth of inequality of the income always leads to decrease in rates of development of economy.
The analysis shows that the basic reason of it is covered in lack of a value assessment of qualification of workers.
The property right to the work and labor instruments lead to the property right to the products made with use of own labor instruments and also to lack of the property right to the products made with use of others labor instruments (wage labor).
So, in Russia a hired employee, making the surplus value for 100 rub, receives in the form of the salary 10 rub, and in the USA - 25 rub.
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That is, wage labor is work slavish in essence. K. Marx for liquidation of operation on the basis of wage labor offered a way through destruction of property.
We claim what actually needs to be multiplied, expanded, increased, on the contrary, property through implementation of new objects of property - in our case professional which includes two main components in different proportions and ratios: intellectual and labor.
2. Description of basic provisions of the concept Having agreed with this statement, it is necessary to raise categorically a question of recognition of qualification of the worker as his property, that is each hired employee (further - the worker) objectively possesses a personal resource - professional qualification which can be considered natural property of the worker. In economy the production resource is called an asset. In this respect there is a direct statement [2]: "Assets are the resources controlled by the company as a result of last events from which the company expects an economic benefit in the future (this treatment contains in the principles of IFRS)". But here it is about the resources belonging to the company. And further it is quite reasonable to raise a question: and in what essentially from the economic point of view of expectation of future benefit
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resources of the company differ from resources in the form of qualification of the person? The person aims at an economic benefit too. The answer is obvious: anything.
From this it follows that, first, it isn't necessary to take away that property from owners which is already appropriated by them even if its sizes are big. For this purpose again dictatorship of the proletariat will be required, and as a result it will lead to a civil war. And secondly, it is necessary to recognize that each worker participating in labor process possesses the personal asset, and uses it in production of products.
The weak link of system of wage labor is that the size of the salary of the worker is practically always very poorly connected with the size of his personal asset. And it in turn is a consequence of a paradoxical situation: not only the employer, but also the worker doesn't know the cost of the assets therefore to the employer extremely easily and just at all not to recognize their existence, and, therefore, and to appoint to the worker minimum wage. Basic perversity of system of wage labor consists in it.
The problem of the existing system of reproduction of the qualification equity that it is opened, therefore, process of reproduction is almost uncontrollable. In fig. 1 the opened scheme of reproduction of qualification of staff of the entity is provided.
EDUCATIONAL INSTITUTION
Fig. 1. The existing opened system of reproduction of qualification
From here logically the conclusion follows that knowledge of assessment of professional assets of workers becomes the key moment here. It especially is necessary at least because for any entity without fail in balance assets of the entity are considered, and for workers their assets not only aren't considered, but even the fact of their existence isn't admitted.
The task of assessment of professional assets is extremely difficult in view of availability of too large number of the most various factors influencing asset cost size from most of which part or doesn't give in, or poorly gives in to quantitative assessment.
As a result of assessment of the professional asset -qualification - the worker receives the special legal document (for example, the qualification passport) granting to it the guaranteed right to use the personal asset in the authorized capital of the entity at which it works. It
makes impossible to the employer to dispose and furthermore to minimize the worker's salary. If the worker leaves from the entity, then, respectively, the authorized capital of the entity will decrease.
Such offered scheme already has the closed character, and for this reason process of reproduction of qualification assets turns into other quality - it already becomes managed. The scheme is provided in fig. 2.
Fig. 2. The offered closed system of reproduction of qualification assets
However the following problem comes to light here. It is obvious that carrying out such assessment would be desirable it is carried out as soon as possible, it is impossible to allow that to drag out process of assessment for a long time. It is impossible to assume that one part of the population had qualification passports, and another isn't present. This process shall be most compressed on time.
This factor requires splitting a task of assessment into two stages:
1 stage - initial on which use a method of the initial express assessment (MIEA) which theoretical reasons are offered in [3] is supposed. At 1 stage bystry and rough MIEA is made, for the maximum simplification of assessment procedure it is performed by the body performing qualification assessment (the plant for workers, HIGHER EDUCATION INSTITUTION for specialists, VAK for scientists, etc.) and the issuing relevant document. The technique of carrying out MIEA shall provide a possibility of carrying out the 1st stage within 1 month for all main skilled workers of small business. There shall be as little as possible bureaucracy and red tape, there shall be a minimum of the used documents, papers, coordination and examinations.
PEO of professional assets serves as a structural basis, as "initial point" in long process of further accounting of other factors belonging to the category of the professional equity.
Each higher level differs from specially calculated coefficient (called by Fibonacci's coefficient), subordinate at a size.
2 stage — (subsequent) where more exact is made and therefore more enduring assessment, perform it special independent certification body and estimates of regional or industry level.
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The technique of exact assessment shall provide technique. This stage becomes much more bureaucratic qualitatively higher level of examination, coordination, use and stretched in time. of supporting documents, conclusions, etc. unlike MIEA
Table 1. An example of PEO of cost of a professional asset for workers of various skill levels
Skill levels Basic cost of a professional asset, million USD
The highest level of qualification (academician, etc.) 1.10
Doctor of science, phd, etc. 0.68
Candidate of science, honored inventor, etc. 0.45
Master 0.26
Bachelor, secondary special education, workers of high qualification, etc. 0.16
Secondary education 0.10
Education is lower than an average 0,062
Experts of the highest level from institutes of RAS, industry scientific research institutes, practicians, inventors, etc. shall be involved in process of assessment of the 2nd stage.
His results of his core business shall be the basis for a technique of assessment of qualification level of each worker:
For scientists - article, the monograph and others, estimated by means of the known indicators: quoting indexes, number of publications you VAK magazines, foreign editions, etc.
For engineering employees and production workers of all qualifications is a labor productivity, the number of inventions, rationalization proposals, the level of development of the new equipment, a zero accident rate of work, length of service, level of responsibility in case of accomplishment of urgent works, etc.
For managers - it is indicators of successful smart management, activity ratios of a trajectory of development, competitiveness, indicators of a profit increase of the entity, etc.
3. Organizational aspects.
It is represented to the most reasonable that PEO was made by that organization which makes the decision on issue of the diploma of the corresponding qualification (HIGHER EDUCATION INSTITUTION, VAK, etc.) with issue of the qualification passport with results of PEO which is the integral annex to the diploma. The electronic analog of the qualification passport shall be stored in the corresponding State register.
Nationally MIEA of professional assets for all employee categories needs to be carried out quickly enough, and then to carry out their "operational development" already throughout as much as long period of time. For this purpose the worker as the owner of a professional asset, can be lifted to higher professional level (having defended the dissertation) or, being at the level, to increase it in a different way (to finish professional development course, to write scientific work - article, the book, to participate in tenders of projects). Here also such factors as honorary titles, any awards, encouragement, etc. shall be considered. The cost of everyone of their these factors can be discussed, be estimated and as a result to serve as additive to the offered basic level of PEO. But, as a rule, such actions are rather enduring. In a general result such additives also shall be followed by additional amendments and entries in qualification passports.
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According to a method of calculation of coefficients levels of professional assets not only in the sphere of business, but also for specialties of all non-commercial fields of activity can be estimated: workers, employees, workers of agricultural industry, doctors, teachers, actors, etc.
Besides, it is at the same time necessary to make changes in PBU-14 "Accounting of intangible assets". In
this document it is told: "Intangible assets aren't: .........
intellectual and business qualities of personnel of the organization, their qualification and capability to work".
This provision shall be changed exactly the opposite. Previously on a problem of implementation of qualification passports it is necessary to carry out extensive discussion at all levels: at the entities of the industry and agricultural industry, the companies, corporations, HIGHER EDUCATION INSTITUTIONS, all industries of the national economy with involvement of institutes of RAS, the state, legislative and municipal authorities, regional structures, labor unions, political parties, expert communities, etc.
This subject concerns all and each worker of Russia without exception. Therefore it shall be prepared and carried out with illumination of the course and results in means of media.
For holding such large-scale action the special authority shall be created, for example, in case of the Government (or labor unions, etc.).
4. Benefits and prospects.
As a result of accounting of cost of professional assets each hired employee becomes in essence the co-owner of products which are turned out by the entity (but not the co-owner of the entity). It essentially excludes a possibility of exploitation of workers on the basis of use of wage labor. In general the offered system of a sovladeniye workers results of the work is fair, it is rather simple, clear, stimulates aspiration of workers to advanced training.
In turn employers receive as a result of implementation of qualification passports of the groups of workers which are most interested in results of the work. They shouldn't be stimulated, it isn't necessary to provide trainings on strengthening of command spirit, it isn't necessary to force to improve skills. They as owners and co-owners of results of the work, will do it.
Thus, we will pass to system where all workers, without exception, will become owners of the assets at the expense of what the number of a class of owners will sharply
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increase, and their income will be in direct dependence on professional level.
As a result the system of wage labor shall develop smoothly into system of partnership between employers and workers.
The consecutive logical sequence which is created here has an appearance:
1. Accounting of qualification assets ^ 2. Minimization of inequality of the income ^ 3. Growth of economic development
As a result of implementation of this sequence the problem of creation of mechanisms of prevention of one of the most important reasons of economic crises will be solved.
Literature
1. Inequality of the income and economic growth: the strategy of recovery from the crisis / Under A. Buzgalin, R. Traub-Mertz, M. Voyeykov's edition. M: Cultural revolution, 2014. - 406 pages.
2. Wikipedia. Assets. https://ru.wikipedia.org/wiki/% C0%EA%F2%E8%E2_(%E1%F3%F5%E3%E0%EB%F 2%E5%F0%E8%FF).
3. Ivanus A. I. Harmonious management of innovative economy in the conditions of uncertainty. — M.: Book house of "LIBROKOM", 2012.-208 pages.
Литература
1. Неравенство доходов и экономический рост: стратегии выхода из кризиса / Под редакцией А. Бузгалина, Р. Трауб-Мерца, М. Воейкова. М: Культурная революция, 2014. - 406 с.
2. Википедия. Активы. https://ru.wikipedia.org/wiki/%C0%EA%F2%E8%E2 (% E1%F3%F5%E3%E0%EB%F2%E5%F0%E8%FF).
3. Иванус, А.И. Гармоничное управление инновационной экономикой в условиях неопределённости. — М.: Книжный дом «ЛИБРОКОМ», 2012. -208 с.
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