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医院人力资源会计是医院财务会计的重要组成部分,其中包括医院人力资源成本会计和医院人力资源价值会计。医院人力资源成本会计反映医院为取得和开发人力资源占用或耗费的资本即人力资源的投入值;医院人力资源价值会计是人力资源本身具有一定智能的劳动力资源的价值,反映医院人力资源在其整个效益期间所做出的贡献值即人力资源的产出值。人力资源会计的作用、计量、核算、及其报告等医院管理中的重要内容。
Hospital human resources accounting is an important part of hospital financial accounting, including hospital human resources cost accounting and hospital human resources value accounting. The hospital’s human resources cost accounting reflects the hospital’s investment value for acquiring and developing the capital occupied or consumed by human resources; the hospital’s human resource value accounting is the value of the human resources itself with certain intelligent labor resources, reflecting the hospital’s human resources in its entire The contribution value made during the benefit period is the output value of human resources. The role of human resources accounting, measurement, accounting, and reporting are important aspects of hospital management.