The Research On The Human Resource Accounting Of Private Hospital

Under the good opportunity of the reform of the medical market in China,private hospitals take full advantage of its control of the market demand,flexibility, and meticulous service, and play an integral role in the medicalmarket. The survival and development of the private hospitals depending onwhether it master high-tech and high-quality personnel and whether thesehigh-quality personnel can be scientific managed. In order to solve theoutstanding problems of current private hospital, involved the high cost ofhuman resource management and the brain drain seriously, This articlesuggests the introduction of human resource accounting to private hospitals.The focus of this article is how to build a private hospital humanresource accounting system, including human resource accounting recognition,measurement, recording and reporting. Departure from the characteristics ofthe human resources of the private hospitals, to explore the necessity andfeasibility of private hospitals implement human resource accounting, and theadvantages and disadvantages of the various accounting model, analysis ofhuman resource accounting for private hospital at this stage--human resources value accounting. And then focus on human resources valueaccounting to private hospitals. This article discusses the establishment ofprivate hospital human resource accounting from the private hospital humanresources value accounting recognition, measurement and recording andreporting aspects, and improves the measurement methods of the value ofcore human resources.Finally, the research case of KY hospital can fully demonstrates thefeasibility of human resource accounting system established above.