Exploring the issue of human resource cost control and salary incentive mechanism construction in affiliated dental hospitals of universities. Based on the relevant practices of a dental hospital affiliated with a certain university, this paper conducts a preliminary analysis of the current situation of human resource costs, human resource cost control, and salary incentive mechanism construction in dental hospitals, and explores strategies to optimize the human resource costs of dental hospitals affiliated with universities. After in-depth analysis and research, targeted measures have been proposed to enhance the human resource cost management level of affiliated dental hospitals in universities, including job and staffing establishment, improvement of assessment systems, and establishment of salary incentive mechanisms.Establishing a performance incentive mechanism, improving job positions and salary distribution levels, can promote efficient allocation of human resources, enhance work efficiency, and reduce costs.