公共部门人力资源审计评价指标体系构建研究

发布时间：2018-06-04 22:41

本文选题：公共部门 + 人力资源审计　；参考：《审计研究》2017年05期

【摘要】：人力资源审计是人力资源管理和审计学交叉发展的一个新兴领域。本文借鉴公共部门人力资源审计的国内外理论研究与实践经验,基于系统论的观点,建立了公共部门人力资源审计指标体系理论框架,并在此基础上,构建公共部门人力资源审计指标体系。人力资源审计指标体系的建立是一个逐步完善的过程,首先,通过小样本测试检验指标的合理性,对指标进行适当的修改;其次,运用层次分析法对公共部门人力资源审计指标的权重进行分配,对每个层次赋以相应的权重,以区分其不同审计指标的重要程度,并运用模糊评价法对设计完成的人力资源审计指标体系进行评价。根据预调研的结果以及指标体系的层次设定,确定最终的问卷,开展大规模的调查,对公共部门人力资源审计指标体系进行检验,获得最终的公共部门人力资源审计指标体系。
[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.
【作者单位】：南京审计大学国际审计学院;南京审计大学政府审计学院;
【基金】：教育部人文社科青年项目(项目批准号:17YJC630030) 国家自然科学基金项目(项目批准号:71173102) 南京审计大学第二批政府审计研究基金课题项目(项目批准号:GASA171005) 2016年江苏省普通高校科研创新计划项目(项目批准号:MG2016006)等的资助
【分类号】：F239.4

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