人力资源审计问题初探

A discussion of human resource audit

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之一,人力资源审计也成为一个新兴的审计领域。受托经济责任的发展是人力资源审计产生的根本原因,人力资源审计的重要意义在于帮助投资者做出正确的投资决策、形成完整的领导干部审计制度、建立科学的业绩评价和激励机制等,人力资源审计包括三个方面的内容。目前人力资源审计面临人力资源会计尚未实施、审计结果缺乏可比性、缺乏相关审计准则等问题,应尽快推行人力资源会计,建立人力资源评价指标体系,制定人力资源审计准则。

With the uprising of knowledge economy, the issue of human resource becomes increasingly important in enterprises. Human resource audit appears as a new branch in the audit field. It is pointed out that the development of commissioned economic responsibility is the prime cause for the necessity of human resource audit, which is important in helping investors make correct decisions, form complete auditing system and establish a scientific mechanism in performance evaluation and encouragement. Some problems concerning human resource audit are pointed out and suggestions as to how to solve these problems are proposed.