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医疗卫生是资本密集型和知识密集型的行业,人力资源作为核心要素之一,必然成为促进现代医疗发展的最为重要的动力源泉。因此,医疗系统欲在未来的深化改革与发展中取得成功,强调对人力资源的管理是重要的工作之一。在医疗系统应用人力资源管理会计,不仅为医疗系统人力资源的管理提供新的方法和手段,而且能够进一步完善医院的管理体系,更为重要的是为医疗系统人力资源财务会计的应用提供有效路径。1医疗系统人力资源会计概述
Health care is a capital-intensive and knowledge-intensive industry. As one of the core elements of human resources, human resources are bound to become the most important source of motivation for the development of modern medical care. Therefore, the success of the medical system in deepening the reform and development in the future is emphasized. It is emphasized that the management of human resources is one of the important tasks. The application of human resource management accounting in the medical system not only provides new methods and means for the management of human resources in the medical system, but also can further improve the hospital management system. More importantly, it provides an effective path for the application of human resources financial accounting in the medical system . 1 Medical System Human Resources Accounting Overview