To determine the value of human resources is the difficulty in the human resources accounting application. Based on the scores of senior physician performance evaluation during the specialty technical position employment practice organized by Shanghai General hospital, the formula of random compensation model calculating human resources value of a clinical department in the hospital is used. The data determination problem relating to the model is discussed. It is proposed to link the staff performance appraisal score of public hospital to the human resources accounting measurement and explain specific methods of the calculation of human resources value and points out several issues to be paid attention to while using the model. The method has a strong guiding significance for the work of public hospitals to carry out the human resource accounting practice.%人力资源价值的确定是人力资源会计应用中的难点.基于上海市某三甲医院开展的高级医师专业技术职务聘任实践中产生的高级医师绩效考核得分,利用随机报酬模型公式对某科室人力资源价值进行计算,讨论了随机报酬模型所涉及到的数据确定问题,提出将公立医院员工的绩效考核分值和人力资源会计计量联系起来,从而计算公立医院人力资源价值的具体方法,并指出使用该模型对人力资源价值进行会计计量时需要注意的若干方面问题.该方法对于公立医院开展人力资源会计核算工作具有较强的指导意义.
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