职业化视角下的国家审计人力资源管理框架研究

Research on the Human Resources Management Framework of Government Audit in the Perspective of Professionalization

构建职业化视角下的国家审计人力资源管理框架,应将由审计职业素养、审计职业行为、审计职业技能构成的国家审计职业化要素体系,与由审计人力资源规划、招聘配置、培训开发、激励考核、薪酬管理、人事关系管理构成的国家审计人力资源管理流程模块体系相结合,这样有利于系统研究当前国家审计人力资源管理工作与职业化理念要求之间存在的差距,将职业化管理理念有效贯穿并融入到审计人力资源管理流程中。研究认为,可以从培养职业文化、塑造审计职业形象、强化"职业资质"和"分类管理"、注重职业规范时效、引入竞争性和开放性等方面来完善国家审计人力资源管理,提升国家审计职业化水平。

Building human resource management framework of government auditing from the perspective of profe- ssionalization should combine the professionalization element system and the human resource management system of national auditing. The professionalization element system of national auditing includes professional quality, professional behavior and professional skills, and the human resources management system includes auditing human resource planning, recruitment allocation, training and development, performance assessment, remuneration manage- ment and personnel management. Such combination can help systematically study the gap between practice and theory about human resource management of government audit, so as to effectively integrate the professional concept into the audit human resource management process. The paper suggests that the following relevant respects may im- prove the professionalization management of government auditing human resource, so as to raise the professional de- veloping level of government audit, such as developing professional culture of auditing, shaping professional images of auditors, strengthening ＂professional qualifications＂ and ＂classified management＂, formulating up-to-date pro- fessional principals, and introducing competition and openness in management.