职业化视角下的国家审计人力资源管理框架研究

发布时间：2018-02-19 22:03

本文关键词： 国家审计职业化审计人力资源管理　出处：《审计研究》2017年05期 　论文类型：期刊论文

【摘要】：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。
[Abstract]:To construct the framework of national audit human resources management from the perspective of professionalization, the system of elements of national audit professionalization, which consists of audit professional accomplishment, audit professional behavior and auditing professional skills, should be combined with the planning and recruitment of audit human resources. Training development, incentive assessment, salary management, personnel relationship management of the national audit human resources management process module system combined, This is conducive to the systematic study of the gap between the current national audit human resources management work and the requirement of professionalism, and the effective penetration and integration of the professional management concept into the audit human resources management process. From the aspects of cultivating professional culture, shaping audit professional image, strengthening "professional qualification" and "classified management", paying attention to the limitation of professional norms, introducing competition and openness, and so on, we can perfect the management of national audit human resources. Improve the state audit professional level.
【作者单位】：中南财经政法大学会计学院;安徽财经大学会计学院;
【基金】：国家社会科学基金重大项目(项目批准号:11&ZD044) 中南财经政法大学博士研究生创新项目(项目批准号:2016Y1131)的资助
【分类号】：D630.3;F239.44

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