摘要
简单回顾了英国政府人力资源审计的发展历程,重点分析了英国国家审计署所采用的审计程序及其优缺点。结合中国实际,指出开展人力资源审计已成为中国政府效能建设和绩效审计发展的必然要求,并籍此提出了以合法性审计为基础、绩效审计为重心的中国政府人力资源审计发展模式以及必要的人力资源管理和审计制度创新。
This article firstly reviews the history of HRM audit development in National Audit Office （NAO） of the British Government briefly. After that, it describes the audit approach of NAO, and discusses some strengths and weaknesses of the approach. Finally, from the special social environmental background and the level of HRM audit applications in China, the paper presents national human resource audit development strategies, which include legal compliance audit and performance evaluation, and it also makes some suggestions about necessary innovations of human resource management and audit systems.
出处
《西安交通大学学报（社会科学版）》
CSSCI
2007年第3期13-17,共5页
Journal of Xi'an Jiaotong University：Social Sciences
关键词
人力资源审计
政府效能
政府绩效审计
审计创新
administrative effciency
HRM Audit
government performance audit
audit innovation
