The Research Of Human Resources Risks And Internal Control Of Stated-owned Enterprise

Since the Sarbanes-Oxley Act requires various managements of Public Companies public the internal control evaluation reports and appraisal opinions by CPA, internal control become a beacon of the internalization of peripheral corporate governance. An emerging view of research is that how to achieve the objectives of internal control through dominating various risks in the field of international corporate governance. Following the tendency of international management, our country also issued the "Basic Internal Control Norms for Enterprises " to guide enterprises’ internal control timely. As the most important type of organizations, the internal control of state-owned enterprises still arduous and tough.As the universal terminology of implement various regulations and coordinate organizations, plans, procedures and apparatuses, the content of internal control is rich and abundant. As an incredible portion of internal control, human resource internal control is a prerequisite of internal control, and a guarantee to ensure human resources policy carried out smoothly. The goal of human resources policy is to improve the human resources management (HRM). However, the toughest problem of human resources management facing is how to manage a group of contingencies, which means to avoid the human resources risk in the process of HRM. Moreover, unanticipated factors of human resource internal control can also pose human resource risk. Thus, the process of avoid human resource risk can be treated as a procedure of internalizing the burden into the value-added activities, which means a lot to human resource internal control.However, the very general term of human resources risk still involve unreasonable categories to the state-owned enterprises with scales and hierarchies. Therefore, the premise of avoid human resources risk in state-owned enterprises is screened out several significant classifications with special criterions, then the control loci of risk would come by, and we can hold the whole by grasp the key.The composition includes six parts. The first part draws out the background, content, methods, technical routes and innovations. The second part is the review of human resources risk and internal control. The third part summarizes the theoretical researches of human resources risk and internal control, and the co-relational relationships involve in of state-owned enterprises. In the fourth part, we identified the 3 special classifications of human resources risk though literatures’summary, theories’ recognition and questionnaire survey, which named recruitment risk, promotion risk, and salary risk. After that, we analyze every single risk in the fifth part only to get the sources. In the sixth part, we are aiming at ensure the control loci through 5 viewpoints which include internal control environment, risk assessment, control activities, information and communication, and internal control. We also depict the short flowcharts of human resources recruitment, promotion, and salary procedures, and then we eventually accomplish the internal control of the three risks. In the last part, we summary the graduation thesis and argue the prime achievements and limitations.