管理会计视角下公立医院人力资本分析框架研究  

Research on Human Capital Analysis Framework of Public Hospitals from the Perspective of Management Accounting

作　　者：薛林南[1] 王旭 赵菲[1] 田霞[1] 谈娜[1] 张静[1] 李春[1] XUE Lin-nan;WANG Xu;ZHAO Fei(Peking University Third Hospital,Beijing,100191,China;不详)

机构地区：[1]北京大学第三医院,北京100191

出　　处：《中国卫生经济》2021年第2期86-89,共4页Chinese Health Economics

摘　　要：基于管理会计视角研究人力资本分析框架,同时启示设立人力资本培育专项费用、关注人力资本的运营效率、提升内部员工的满意度、将人力资本分析纳入年度内部报告,从而得出:公立医院人力资本发展策略包括将人力资本规划纳入总体发展战略,创造良好培育环境的氛围,构建人力资本发展长效机制,物质激励和非物质激励相结合,进一步落实"两个允许",制定人才队伍培育计划,创建学习型团队。From the perspective of management accounting,it expounds the principles,elements,ideas,methods and constructes human capital analysis framework.It is suggested to set up special expenses for human capital cultivation,pay attention to the operation efficiency of human capital,improve the satisfaction of internal employees,and incorporate human capital analysis into the annual internal report.The human capital development strategy of public hospitals includes incorporating human capital planning into the overall development strategy,creating a good atmosphere for cultivation environment,building a long-term mechanism for human capital development,combining material and non-material incentives,further implementing the"two permits",formulating talent team training plan and creating learning team.

关 键 词：人力资本 分析框架 公立医院 管理会计 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F23[经济管理—会计学]