创新驱动下的企业人力资本管理审计

Innovation-Oriented Audit of Human Capital Management

管理人力资本以有效推动企业创新,是创新驱动发展时代企业面临的关键命题.基于创新价值链分解企业创新活动过程,研究人力资本管理推动创新的机理,分析创新过程对人力资本管理的需求.在此基础上,构建创新驱动的企业人力资本管理审计框架.创新驱动的人力资本管理审计包括审查评价人力资本管理制度、管理实践、管理环境、管理协同以及人力资本管理创新贡献绩效等内容.

Development and utilization of human capital(HC)effectively to promote innovation is the key proposition faced by enterprises in the era of innovation-driven development.Based on the decomposition of the process of enterprise innovation by the theory of innovative value chain,this research analyzes the demand for human capital in different innovation stages,puts forward some auditing strategies,such as audit objectives and audit contents of HC management system,HC management practice,HC management environment and HC management synergy,to build an innovation-oriented auditing framework of human capital management in enterprises.