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Research On Human Resource Management Audit Of GW Company

Posted on:2019-08-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y LiuFull Text:PDF
GTID:2439330602460180Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the background of information age and knowledge economy,the importance of human resource management in enterprises has become increasingly prominent.With the continuous improvement of enterprise management,human resource management audit has also been unprecedented development.Richer theoretical basis plays an important role in guiding Chinese enterprises to carry out human resource management audit practice.As a large state-owned energy supply enterprise,GW company's human resource management audit has a certain "benchmarking role".At present,human resources management of GW company is facing abundant reserves of human resources;opportunities for rapid development of power grid and i:nprovelnent of lanagement requirements by governing enterprises according to law;new generation of staff management has become a new topic;the impact of deepening the reform of state-owned entelprises;and the challenge of deepening the impact of the reform of electric power system.Through the analysis of the audit status of GW company,we find that the matching degree between human resource management and company strategy is not high;the auditor is not well-staffed;the auditing standards and systel are not perfect and the performance audit is not enough.Although GW started human resource management auditing earlier,it mainly focuses on legal compliance auditing and lacks hunan resource management performance auditing.Following the principles of strategic orientation,combination of quantitative and qualitative,this paper tries to construct the evaluation system of human resources management indicators of GW Company.Based on the principle of balanced scorecard,it constructs the hierarchical structure of indicators.Besides financial indicators,it integrates the dimensions of planning and planning,labor organization management,labor employment management,salary and welfare,performance management,Education and training management and organizational behavior performance.Applying analytic hierarchy process(AHP)to give weight to the indicators to promote the development of human resources management audit in GW company.Considering the large differences in the size and operation status of GW's organizational units,the index systen has strong flexibility and practicability.At present Lllere are some problems in GW company's human resources management audit,such as weak internal environment,imperfect auditing institutions and personnel,imperfect auditing standards and operating,mechanism,mainly legitimate compliance auditing,lack of perforlance auditing.etc.This paper puts forward some suggestions to improve GW company's human resources management audit work:optimizing internal auditing environment,optimizing the allocation of auditing teams in multiple ways,optimizing human resources management.Rationalizing the audit evaluation system and indicators,integrating human resource management performance audit with legitimate and compliance audit,and rationally allocating performance audit resources provide support for GW company's human resource management audit and its performance audit work.Combining theory with practice,we hope to play a positive role in the development of human resources management audit in China.
Keywords/Search Tags:Human resources, Management audit, Performance audit
PDF Full Text Request
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