The Proposal On Applying HR Accounting To The Hospitals Of Traditional Chinese Medicine(TCM)

Accompanying with the gradually development of the economy, the human resource has been playing a more and more important role.And at the same time,more and more handlers of hospitals have been gradually realizing the huge existent value and latent value of the human resource to the hospitals clearly,and they have been trying to adopt various methods to encourage the body and to make it made the biggest contribution to the hospitals.As a newly arisen accountancy course,the accountancy of the human resource is combined together with the human resource management theories and accountings which has been caused the people wide spread concern also.There are many realistic problems that the accountings theories and the actual situation fields have to be resolved urgently.And then calculating the worth of the human resource becomes the problem-solving key.With the belief that calculating the worth of the human resource becomes the problem-solving key to the more efficient HR management of hospital, this paper is proposing to apply the human resource accounting in the hospitas, after reviewing the emergence and development of human resource accounting ,analyzing eleven important measurement models as well as their characteristic and discussing existing problems of organizational human resource. And the author hopes it could contribute some realistic functions.The text includes the following parts:The first part is the Brief and Introduction, which presents the background, intention and objectives relating to the selection of the title. Some new opinions are also included. Besides, the limitation of the study and the further work needed are verified.The second part is the literature summarization. With the adequate research on human resources accounting home and abroad, the relevant theories and the possible application of the human resource accounting are analyzed.The third part is mainly to analyze eleven important measurement models as well as their characteristic while some existing problems of organizational human resource are addressed.In the fourth part, based on the analysis of characteristics of human resource in hospitals and the related systems, the necessity of the application of human resources accounting in hospitals is elaborated from six aspects.The fifth part is trying to explore the possibilities to apply human resource accounting in hospitals.Finally comes the conclusion, the sixth part. The study of the thesis has enriched and perfected the theory of measurement of human resource value,and will impulse the development of accounting science. Yet the thesis has made a few progress,the content of this field is quite complex and extensive,there are lots of problems need further research.The future work is arduous,which need the conjunct endeavor of accounting scholars and practice workers.