Research On Human Resource Management Audit Of Chinese SMEs

Elements of contemporary enterprise competition have transferred from material resource tohuman resource. Many companies began to pay more attention to human resource management,and tried to make standardization of human resource management. Human resource managementis also important to small and medium enterprises (SMEs), which are the main forces ofeconomic development in China. But there are still many risks in human resource managementto SMEs, and the risks of human resource management make it difficult to use traditional meansof financial audit. As the most innovative business management audit tools, human resourcemanagement audit draws the attention by businesses and academics. Today the risks of humanresource management have become increasingly prominent, and human resource managementaudit began to be implemented in large enterprises. SMEs are the cornerstone of the futuredevelopment of our country, and their human resource management situation should also begiven adequate scrutiny. The human resource management audit applies in SMEs that has a poorcondition of human resource management. In this way, it makes human resource managementrisks exist under control and improves human resource management.In the beginning, this paper summarizes the results of theoretical studies and literatures inhuman resources management audit. Reviewing the past human resource management auditmodel, basing on the characteristics of SMEs’ human resource management, comparising withthe large enterprise human resources management to find the differences of the two, I design theappropriate human resources management audit model for SMEs. This model designs fromstrategic, institution, legitimacy and performance these four aspects of human resourcemanagement to carry out the audit and set in A company’s human resource management caseanalysis. Through the studying object, the paper shows the process of human resourcesmanagement audit of SMEs, and finally finds problems and gives suggestions for A company toperfect the human resource management.