發(fā)布時(shí)間：2018-06-04 22:41

  本文選題：公共部門(mén) + 人力資源審計(jì)��； 參考：《審計(jì)研究》2017年05期

【摘要】：人力資源審計(jì)是人力資源管理和審計(jì)學(xué)交叉發(fā)展的一個(gè)新興領(lǐng)域。本文借鑒公共部門(mén)人力資源審計(jì)的國(guó)內(nèi)外理論研究與實(shí)踐經(jīng)驗(yàn),基于系統(tǒng)論的觀點(diǎn),建立了公共部門(mén)人力資源審計(jì)指標(biāo)體系理論框架,并在此基礎(chǔ)上,構(gòu)建公共部門(mén)人力資源審計(jì)指標(biāo)體系。人力資源審計(jì)指標(biāo)體系的建立是一個(gè)逐步完善的過(guò)程,首先,通過(guò)小樣本測(cè)試檢驗(yàn)指標(biāo)的合理性,對(duì)指標(biāo)進(jìn)行適當(dāng)?shù)男薷?其次,運(yùn)用層次分析法對(duì)公共部門(mén)人力資源審計(jì)指標(biāo)的權(quán)重進(jìn)行分配,對(duì)每個(gè)層次賦以相應(yīng)的權(quán)重,以區(qū)分其不同審計(jì)指標(biāo)的重要程度,并運(yùn)用模糊評(píng)價(jià)法對(duì)設(shè)計(jì)完成的人力資源審計(jì)指標(biāo)體系進(jìn)行評(píng)價(jià)。根據(jù)預(yù)調(diào)研的結(jié)果以及指標(biāo)體系的層次設(shè)定,確定最終的問(wèn)卷,開(kāi)展大規(guī)模的調(diào)查,對(duì)公共部門(mén)人力資源審計(jì)指標(biāo)體系進(jìn)行檢驗(yàn),獲得最終的公共部門(mén)人力資源審計(jì)指標(biāo)體系。
[Abstract]:Human resource audit is a new field of human resource management and auditing. This paper draws lessons from the domestic and foreign theoretical research and practical experience of the public sector human resources audit, based on the viewpoint of system theory, establishes the theoretical framework of the public sector human resources audit index system, and on this basis, Construct the public sector human resources audit index system. The establishment of human resources audit index system is a gradual process. Firstly, the rationality of the indicators is tested with small samples, and the indicators are modified appropriately. Using AHP to distribute the weight of public sector human resources audit index, assign corresponding weight to each level, in order to distinguish the important degree of different audit index. The fuzzy evaluation method is used to evaluate the index system of human resource audit. According to the results of pre-investigation and the establishment of the index system, the final questionnaire is determined, the large-scale investigation is carried out, the index system of the public sector human resources audit is tested, and the final index system of the public sector human resources audit is obtained.
【作者單位】： 南京審計(jì)大學(xué)國(guó)際審計(jì)學(xué)院;南京審計(jì)大學(xué)政府審計(jì)學(xué)院;
【基金】：教育部人文社科青年項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):17YJC630030) 國(guó)家自然科學(xué)基金項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):71173102) 南京審計(jì)大學(xué)第二批政府審計(jì)研究基金課題項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):GASA171005) 2016年江蘇省普通高�？蒲袆�(chuàng)新計(jì)劃項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):MG2016006)等的資助
【分類(lèi)號(hào)】：F239.4

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本文編號(hào)：1979140