Research On The Human Resource Management Of The State Audit In The Aim Of Auditing Occupation

In the late 1980 s, the enterprise human resources management technology and the idea began to reference by western countries the public sector, with the practice and application, gradually achieved good results. Since the 21 st century, our country government auditing department also began to gradually introduce the concept and method of human resource management, but from the perspective of the development of years,China’s audit system, which is mainly composed of supervision and control at present is still in the administrative personnel management mode, and in a professional admittance and selection system, personnel development and training system, performance appraisal and compensation system and professional ethics construction as the main content of the professional human resource management system has not been thorough research and applications, with China’s economic and social development, national level deeper and deeper to the attention of the audit work, and puts forward the concept of audit professional,so no matter from the external objective environment requirements or their own development needs, are prompting audit institutions must further strengthen the human resource management, excavate the potential of auditors as much as possible to better complete the audit work, fulfill their legal duties, safeguard social and economic health play a good run \ "immune system\" function.In this paper, based on the theory of human resource management, auditing profession into the goal, the audit on the basis of the present situation and the practice of human resource management, combining with B municipal audit bureau audit the status quo and existing problems of human resources, through the analysis of the external factors and internal factors of related problems, put forward the audit resources development and management of human resources of thoughts and countermeasures. The full text mainly is divided into eight chapters.The first chapter of this paper selected topic background, research significance and research status at home and abroad, as well as human resources, auditing, professional andother related theories, for the whole paper outlining.The second chapter presents different audit mode of foreign audit professionalization and human resource management mode, can play a certain reference function to our country.The third chapter through the analysis of the status quo of China’s national human resource audit and audit the professional degree, found in the admittance and selection,training and career planning, career advancement and remuneration, performance evaluation and motivation, professional ethics and other problems.The fourth chapter, chapter v through the national audit of human resources management problems of external factors and internal factors, in-depth analysis of the cause of the problem, provide the basis for the next step puts forward the solution and theory.Chapter 6 B municipal audit bureau, for example, through the background, basic situation analysis, human resources management of personnel, find out the human resource management in the process of the implementation of some specific practical problems.Including human resources quantity and quality are not, no significant effect of unreasonable personnel structure, personnel training, evaluation incentive become a mere formality, auditing profession moral risk, etc.Chapter 7, in view of the above chapters put forward the audit of human resources management theoretical and realistic problem, put forward some countermeasures and methods, including adjustment of vocational selection standard, establish long-term systematic training mechanism, improve performance evaluation incentive system,strengthen the audit culture and professional ethics construction, etc.Chapter 8 is epilogue.