公共部门人力资源审计评价指标体系构建研究  

A Study of the Index System of Human Resource Audit in Public Sector

作　　者：王士红[1] 苏倩倩 Wang Shihong Su Qianqian

机构地区：[1]南京审计大学国际审计学院 [2]南京审计大学政府审计学院

出　　处：《审计研究》2017年第5期30-38,共9页Auditing Research

基　　金：教育部人文社科青年项目(项目批准号:17YJC630030);国家自然科学基金项目(项目批准号:71173102);南京审计大学第二批政府审计研究基金课题项目(项目批准号:GASA171005);2016年江苏省普通高校科研创新计划项目(项目批准号:MG2016006)等的资助

摘　　要：人力资源审计是人力资源管理和审计学交叉发展的一个新兴领域。本文借鉴公共部门人力资源审计的国内外理论研究与实践经验,基于系统论的观点,建立了公共部门人力资源审计指标体系理论框架,并在此基础上,构建公共部门人力资源审计指标体系。人力资源审计指标体系的建立是一个逐步完善的过程,首先,通过小样本测试检验指标的合理性,对指标进行适当的修改;其次,运用层次分析法对公共部门人力资源审计指标的权重进行分配,对每个层次赋以相应的权重,以区分其不同审计指标的重要程度,并运用模糊评价法对设计完成的人力资源审计指标体系进行评价。根据预调研的结果以及指标体系的层次设定,确定最终的问卷,开展大规模的调查,对公共部门人力资源审计指标体系进行检验,获得最终的公共部门人力资源审计指标体系。Human resource audit is an emerging field of cross development of human resource management and au- diting. This paper draws lessons from the domestic and international theoretical research and practical experience of human resource audit in public sector, and based on the viewpoint of system theory, establishes the theoretical framework of human resource audit index system in the public sector. On this basis, construction of human resource audit index system in public sector is built. The establishment of human resource audit index system is a process of gradual improvement：firstly, the rationality of the index is tested by small sample test, and the index is modified accordingly, secondly, the weights of the human resource audit indexes in the public sector are allocated by AHP and each layeris assigned corresponding weights in order to distinguish the importance of and fuzzy evaluation method is used to evaluate the design of the human resources audit in the result of the pre-survey and the hierarchy setting of the index system, we determine the different audit contents, dex system, according to final questionnaire, car- ry out extensive investigations to test the human resources audit index system of public sector and obtain the final public sector human resource audit index system.

关 键 词：公共部门 人力资源审计指标体系 层次分析法 模糊综合评价法 

分 类 号：F239.4[经济管理—会计学]