民营医院人力资源价值会计研究

发布时间：2018-06-27 23:33

本文选题：民营医院 + 人力资源价值　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：当前,人力资源价值计量模式及会计核算在人类经济社会发展的进程中起着越来越重要的作用,如何对人才的价值加以计量,将是我们社会进步与发展的重要因素,而对人才的价值加以计量则要归结于人力资源会计问题。医院作为知识密集型行业,人才资源更是医疗事业发展的关键。因此,本文主要针对民营医院,探讨如何建立一套适应于民营医院的人力资源价值会计体系,希望以此来促进民营医院充分开发、利用人力资源,充分发挥员工的潜力,提高其工作效率。与此同时,通过探索人力资源价值会计并将其应用于民营医院的人力资源管理,可以最大化的利用人力资源的价值,满足民营医院现代化管理需求。在本文中,主要是针对民营医院,通过确认、计量、记录和报告四个方面阐述了其人力资源价值会计体系的构建思路。首先是应确认民营医院的人力资源能够作为医院的一项资产,然后才能进行会计核算并加以管理。关于人力资源价值的计量,本文采用当期价值计量模型与医院的绩效考核相结合的方式来对人力资源的价值进行核算。最后,通过以XX医院为研究案例的实证分析表明,本文建立的民营医院人力资源价值会计体系具有可行性,并验证改进的计量方法的有效性。
[Abstract]:At present, human resource value measurement mode and accounting play a more and more important role in the process of human economic and social development. How to measure the value of human resources will be an important factor of our social progress and development. The measurement of the value of talent should be attributed to human resource accounting. Hospital as a knowledge-intensive industry, human resources is the key to the development of medical services. Therefore, this article mainly aims at the private hospital, discusses how to set up a set of human resource value accounting system suitable for the private hospital, hoping to promote the private hospital to fully develop, utilize the human resources, give full play to the potential of the staff. Improve its working efficiency. At the same time, by exploring the value accounting of human resources and applying it to the human resource management of private hospitals, we can maximize the value of human resources and meet the needs of modern management of private hospitals. In this paper, mainly for private hospitals, through confirmation, measurement, recording and reporting four aspects of its human resources value accounting system construction ideas. The first is to confirm that the human resources of private hospitals can be regarded as an asset of the hospital, and then to carry out accounting and management. On the measurement of human resource value, this paper uses the current value measurement model and the hospital performance evaluation to calculate the value of human resources. Finally, through the empirical analysis of XX hospital as a case study, it shows that the human resource value accounting system established in this paper is feasible, and verifies the effectiveness of the improved measurement method.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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