医院人力资源会计是指把人作为有价值的组织资源,以医院的人力资源为核算对象,确认、计量和报告医院的人力资源信息,以货币和中介变量的形式反映、控制医院人力成本、价值和效用,为医院管理者和外部信息需求者提供人力资源现状及变动信息的一种会计分支[1]。 Hospital human resources accounting refers to the use of human resources as valuable organizational resources. It uses the hospital’s human resources as the object of accounting, confirms, measures, and reports on the hospital’s human resources information, and reflects and controls the hospital’s human cost and value in the form of currency and mediating variables. And utility, an accounting branch that provides information on the status and changes of human resources for hospital administrators and external information consumers [1].