国家审计人力资源价值评估研究

人是价值创造的主体,审计人力资源对国家审计的生存和发展至关重要。对人力资源价值进行评估,是充分发挥审计人力资源潜能、促进人力资源优化配置和提高审计机关绩效的有效手段。国家审计人力资源的价值构成可划分为三个维度,即储备价值、现实价值和预期价值,通过综合考虑这三个维度,构建价值评估模型,可以对国家审计人力资源的群体价值和个体价值进行定量评估,为国家审计机关实施人才开发战略奠定基础。

An Assessment of Human Resources Value for Government Auditing

Humans is the subject of value creation.Human resources is a very important for the survival and development of government auditing,and value assessment is an effective means of developing the auditor’s full potentials,optimizing human resources allocation and improving audit organs’ performance.The human resources value of government auditing comprises reserved value,practical value and anticipative value.Through considering the three factors and building evaluation models,we can make a quantitative evaluation on the colony value and individual value of official audit organs’ human resources and lay the foundation for talents development strategy.