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人力资源会计是在会计学理论上将人资作为会计资源之一,它是会计学的重要分支,也是会计学与和企业管理的边缘学科。人资会计的提出代表着管理学理论的内涵进一步丰富。医院作为我国医疗服务的具体执行者,应当积极推进人资会计的发展。
Human resource accounting is one of the accounting resources in the theory of accounting. It is an important branch of accounting and is also the marginal subject of accounting and enterprise management. The proposal of human capital accounting represents the further enrichment of the connotation of management theory. As the specific executor of medical service in our country, the hospital should actively promote the development of human capital account.