Research On Influence Factors Of Human Resource Scale In Local Audit Institutions In China

Based on the requirements of full audit coverage,the demand for audit is growing.According to the theory of economic supply and demand,the supply must be increased to balance the growth of demand.There are two way to increase the supply: the first way is to increase supply by directly adding audit resources,and the other one is to indirectly meet the demand by increasing the allocation efficiency of the existing audit resources.Because of the particularity of government audit,adding a mass of additional audit resources in a short-term can not be realized.So,it becomes the best choice by optimizing the distribution of audit resources at present.The distribution of human resources is the core of the allocation of resource in government audit institutions.There are two key issues to be solved in studying the optimal allocation of human resources in government audit institutions.What is the current situation of the human resource scale of government audit institutions in China? How should our government audit organ carry out the distribution of human resources scientifically and rationally? Based on the allocation of resource theory,demand determinism and environmental determinism,this paper expounds the reasons for the study of the allocation of human resources in government audit,and the theoretical basis for the supply of human resources in government audit institutions,which is determined by the audit demand and the impact of audit environment.Through the study of previous literature,the author believes that the influence factors of the human capital resource in government audit institution can be divided into two aspects: first,the scope of government audit is the key factor influencing the allocation of human capital.According to the requirements of full audit coverage,the public funds,state-owned assets,state-owned resources and the performance of leading cadres' economic responsibility all need to be audited.In addition to,the government audit institutions shall conduct audit under certain objective conditions.The allocation of human capital resource is influenced by the external environment.This article summarized the audit environment,economic environment,cultural environment,legal environment and social environment.Then the article analyzes the current status of the government's audit human resources scale.Then,multiple regression analysis was used to test the influencing factors of the allocation of government audit human resource with a sample of 31 provinces in China during 2005-2014 to test the result and affected factors.Finally put forward relevant policy recommendations based on the conclusions reached.The status of the human resources in China's government audit institutions shows that:(1)the supply of government auditors is inadequate.(2)the inter-regional distribution of government auditors is unbalanced.(3)there are seriously empty for the government audit institutions.The empirical results show that :(1)When the fiscal revenue and expenditure in a certain area is larger,auditing authorities in the area will be assigned more government auditors.(2)When the total assets of state-owned enterprises owned by a certain area are greater,the auditing authorities in the area will be assigned more government auditors.(3)if the human environment,the social environment and the legal environment in a certain area are good,the audit institutions in the region can reduce the government auditors accordingly.The innovation of this paper is mainly reflected in the following two aspects:(1)the innovation of research perspective: Previous studies to solve the problem of insufficient government audit human resources mainly tend to integrate with other resources.This article is based on optimizing the existing resources.From the perspective of the study,the research perspective is more multidimensional.(2)research method innovation.The previous research on government audit human resources is mainly normative analysis.This paper conducted a great deal of quantitative analysis,not only the use of large amounts of data chart analysis status of government auditing human resource scale in China,but also through multiple regression analysis to test the factors which influence the scale of human resources allocation of government audit institutions.