国外人力资源审计发展现状及启示
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外国经济与管理 2007 年 第 29 卷第 07 期, 页码：44 - 49
摘要
参考文献
摘要
本文简要回顾了国外人力资源审计的发展历程,根据审计关系中涉及的受托责任主体与判断标准提炼出表征其方法实质的四种基本审计模式,即合法性审计、制度审计、绩效审计和价值导向审计模式,系统剖析了各模式的基本原理及其利弊,并提出了发展我国人力资源审计的建议和思考。
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[2]Batra,G S.Human resource auditing as a tool of human resource valuation:Interface and emerging practices[J].Managerial Audi-ting Journal,1996,11(8):23-30.
[3]Olalla,M F,and Castillo,M A S.Human resources audit[J].International Advances in Economic Research,2002,8(1):58-75.
[4]Geneva,S.Personnel audits and reports to top management[M].New York:National Industrial Conference Board,1964.
[5]Guest,D E.Human resource management and performance:A review and research agenda[J].International Journal of Human Re-source Management,1997,8(3):263-276.
[6]Storey,J.Human resource management:A critical text[M].London:Routledge,1995.
[7]Ulrich,D,and Smallwood,N.Capitalizing on capabilities[J].Harvard Business Review,2004,82(6):119-127.
[8]Widgery,R,Tubbs,S L,et al.Using the technology readiness audit for strategic competitive advantage[J].Journal of American A-cademy of Business,2004,4:23-27.
[9]Bargerstock,A S.The HRM effectiveness audit:A tool for managing accountability in HRM[J].Public Personnel Management,2000,29(4):517-527.
[10]Curtice,J.The HR audit for legal compliance and safe business practices[J].Employment Relations Today,2004,31(2):55-66.
[11]Higgins,R J.Personnel audit[J].National Public Accountant,1997,42(5):25-27.
[12]Spognardi,M A.Conducting a human resources audit:A primer[J].Employee Relations Law Journal,1997,23(1):1-16.
[13]McBrayne,I.Audit in the human resources field[J].Public Administration,1990,68(3):369-375.
[14]Collins,D R.Human resource assessment:The link to mission[J].Public Personnel Management,1997,26(1):1-6.
[15]Lopez,S P,Peon,J M,et al.Human resource practices,organizational learning and business performance[J].Human ResourceDevelopment International,2005,8(2):147-164.
[16]Collins,C.Knowledge exchange and combination:The role of human resource practices in the performance of high-technology firms[J].Academy of Management Journal,2006,49(3):544-560.
[17]Nutley,S.Beyond systems:HRM audits in the public sector[J].Human Resource Management Journal,2000,10(2):21-38.
[18]Weiss,David S,and Finn,R.HR metrics that count aligning human capital management to business result[J].Human ResourcePlanning,2005,28(1):33-38.
[19]Gomez-Mejia,Luis R.Dimensions and correlates of the personnel audit as an organizational assessment tool[J].Personnel Psychol-ogy,1985,38(2):293-308.
[20]Brown,M C.Human capital’s measure for measure[J].Journal for Quality&Participation,1999,22(5):28-31.
引用本文
戚振东, 段兴民, 吴清华. 国外人力资源审计发展现状及启示[J]. 外国经济与管理, 2007, 29(7): 44–49.
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