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基于审计视角的人力资源管理研究 被引量:3

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摘要 在经济迅猛发展的今天,人力资源已成为生产的第一要素,人力资源管理也成为企业经营管理的重中之重。为避免和克服企业人力资源管理中存在的问题,提高人力资源的使用效率,实现人力资源的可持续发展,开展人力资源管理审计势在必行。基于人力资源管理审计的主要着眼点,本文可以概括为三个层次:一是个人现实层面审计,二是人际关系层面审计,三是组织发展层面审计。
作者 高岩芳
出处 《财会通讯(上)》 北大核心 2009年第11期136-137,共2页 Communication of Finance and Accounting
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