COSO框架下人才专项资金管理优化路径探讨  

Exploration of optimization path of talent special fund management under COSO framework

作　　者：万奕 Wan Yi(Guangzhou Personnel Service Center,Guangzhou,Guangdong,510030)

机构地区：[1]广州市人事服务中心,广东广州510030

出　　处：《市场周刊》2024年第35期186-190,共5页Market Weekly

摘　　要：人才是增强对外竞争优势、提升城市综合实力的“第一资源”。为此,各地竞相出台各项人才政策,将设立人才专项资金作为集聚人才的重要抓手。人才专项资金关乎人才切身利益和经济社会发展,探讨其管理优化路径具有重要意义。文章在COSO框架下,对人才专项资金管理存在的问题进行分析,从而提出相应优化建议,为提高资金使用效益、发挥人才政策效能、推动地区高质量发展提供支持。Talent is the primary resource to enhance external competitive advantage and enhance the comprehensive strength of city.So cities across the country compete to introduce various talent policies,and the establishment of talent special fund is an important lever for gathering talents.Talent special fund is related to the vital interests of talents and economic and social development,and exploring its man agement optimization paths is of great significance.The article analyzes the problems in internal control of talent special fund management in institution within the COSO framework,and proposes corresponding optimization suggestions to improve the efficiency of fund utilization,leverage the effectiveness of talent policies,and promote high-quality development in the region.

关 键 词：COSO框架 人才专项资金 政府内部控制 

分 类 号：F241[经济管理—劳动经济]