摘要
随着知识经济的来临,人力资源日益成为企业最重要的资源,人力资源审计也成为一个新兴的审计领域,目前中国人力资源审计处于发展初期,存在许多问题和困难。探讨了人力资源审计的相关问题,提出了发展企业人力资源审计的有关措施,以期为人力资源审计的发展提供参考和借鉴。
With the advent of knowledge-based economy,human resources are increasingly becoming the most important resources for enterprises.At the same time,human resources auditing has emerged as a new filed of study.However,human resources auditing in China is at its early stage of development and many problems and difficulties still exist.The paper aims to probe into human resources auditing and offers some measures for the improvement of enterprise human resources auditing.
出处
《大连民族学院学报》
CAS
2010年第4期337-339,共3页
Journal of Dalian Nationalities University
关键词
人力资源审计
绩效审计
合规性审计
human resources auditing
performance auditing
compliance auditing