学校代码：10004
密级：公开
北京交通大学
硕士专业学位论文
基于审计视角的A公司人力资源管理优化研究
Research on Human Resource Management optimization of the A
company based on audit perspective
作者姓名：李晓亚
学号：20140213
职称：教授
学位级别：硕士
导师姓名：叶 龙
专业学位类别：工商管理
北京交通大学
2022年5月
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北京交通大学硕士专业学位论文
摘要
摘要
随着经济全球化的深入发展，人力资源作为企业拥有的一种特殊的资源，其
重要性逐渐被认识，在深入实施新时代人才强国战略的大背景下，对加强我国企
业的人力资源管理工作也提出了更高要求。人力资源管理审计作为一个新兴领域，
越来越引起国内外学者的重视。
本文基于审计视角，以 A公司为案例，在对人力资源管理理论及国内外人力
资源管理审计领域模型工具进行研究的基础上，通过构建适合 A公司当前经营管
理业务实际的人力资源管理审计体系，并应用实施，促进了 A公司人力资源管理
工作的改进与提升。同时初步建立了一套相对系统的、全面的、可操作的人力资
源管理审计框架，锻炼了人力资源管理审计队伍，为不断推动 A公司人力资源管
理工作的提升打下了良好基础。
本文将理论与实践相结合，引用真实、可信的资料数据，采用以事实为基础
的研究分析方法，在进行具体案例研究时，又综合运用审阅法、观察法、调查法、
访谈法等审计工作方法。审计实施覆盖审计计划阶段、实施阶段、报告阶段、后
续跟踪阶段。通过对人力资源管理理论、审计模型的实践性运用，对 A公司的人
力资源管理现状进行监督、分析、评价、改进。
希望通过本文的研究，能为我国企业通过开展人力资源管理审计提升其人力
资源管理工作，提供一定程度的实践性借鉴和参考。
关键词：人力资源管理审计，审计实施，审计发现，优化措施
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北京交通大学硕士专业学位论文
A B S T R A C T
ABSTRACT
With thedevelopment ofeconomic globalization,human resources, asa special
resource owned by enterprises, play an important role in production factors. Under the
background of carrying out the strategy of strengthening the country with talents in the
new era, it also puts forward higher requirements for strengthening the management of
human resources in Chinese enterprises. As a new field, Human Resource Management
Audit has been paid more and more attention by scholars at home and abroad.
Based on the audit perspective, taking the A company as an example, this paper studies
the theory of human resource management and the model tools in the field of human
resource management audit at home and abroad, through the construction of Human
Resource Management Audit System which is suitable for the current operation and
management of the A company and its implementation, the improvement and promotion
of human resource management in the A company are promoted. At the same time, a
relatively systematic, comprehensive and operational framework for Human Resource
ManagementAudithasbeeninitiallyestablished,andtheHumanResource
Management Audit team has been trained, which has laid a good foundation for the
promotion of Human Resources Management Work in the A company.
This paper combines theory with practice, taking the A company as an example, citing
real and credible data, adopting the fact-based research and analysis method. When
carrying out the concrete case study, it comprehensively uses the audit working methods
of review, observation, investigation, interviews and so on. Audit implementation covers
the audit plan phase, implementation phase, reporting phase, follow-up phase. Through
the practical application of the relevant theories and model analysis tools of human
resource management audit, the current situation of human resource management of the
A company is monitored, analyzed, evaluated and improved.
It is hoped that the study of this paper can provide some practical reference for Chinese
enterprises to improve theirhuman resource management by carrying outHuman
Resource Management Audit.
KEYWORDS：Human Resources Management Audit, Audit Implementation, Audit
findings, Optimization measures
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