企业人力资本投资风险审计研究

A Study of Auditing of Human Capital Investment Risk in Enterprises

在世界经济日趋全球化、国际化的新世纪,发展中国家的企业势必会面临严峻的人力资本投资风险。这一形势要求我国企业必须非常重视对人力资本投资管理各环节风险损失的控制,作为风险管理、控制重要工具的人力资本风险审计无疑就成为新世纪的重要课题。

With increasing globalization and internationalization of the world economy in the new century, firms from developing countries are bound to be confronted by graver human capital investment risk than before and than those from developed countries. The situation requires that the Chinese enterprises pay great emphasis on the control of risk in the various links of human capital investment management, and human capital risk auditing, as an important instrument in risk management and control, will undoubtedly become an important issue in the new century.