Design And Application Of Audit Index System For Human Capital Of Power Grid Enterprises

Power grid enterprises,as a representative technology-intensive enterprise in state-owned enterprises,it's industrial characteristics determine that human capital is an important factor that affects the efficiency of enterprises' input-output.Effective management of human capital has become a core strategy for power grid enterprises to face market-oriented reforms and competitive pressures.At present,the power grid enterprises is promoting human resources intensive management,but audit of human capital in power grid enterprises still stays on compliance and legality.The audit work based on the value and return of human capital has not been fully developed yet,and it lacks of systematic audit evaluation standard.So building an effective human capital audit evaluation system for the power grid companies have important practical significance.This article sorts out and discusses the origin and development of the concept of human capital,the generation of human capital audit,the content and evaluation criteria of human capital audit,and finds that awareness of the importance and necessity of human capital auditing in the academic and practical world is gradually deepening.However,the theory and practice is still in its infancy,it is necessary to establish a more systematic and comprehensive scientific audit evaluation index system to guide the work.Considering the structural staff shortage of human capital management in power grid companies and the need to invigorate in internal human resources markets,we will analyze the key issues deeply by using human capital related theories,quantitative analysis and qualitative analysis methods.In this paper,the content of human capital audit is divided into four dimensions: human capital structure,human capital investment,human capital satisfaction,and human capital flow.In the process of establishing human capital audit index system,this paper uses AHP to confirm the range from the four dimensions of the index system and the weight ratio,and tri es to provide related benchmarking standard or method to establish a set of complete audit index system.Ultimately hope to use the objective of the standardized index set to promote human capital audit work.Based on audit theoretical analysis,this paper studies a case of domestic Power grid enterprises by observing the human capital index set actual situation,and put forward the corresponding audit improvements.These measures enhanced the management level of the enterprise human capital,and proved the feasibility of human capital audit quantitative index application.Finally,in view of the development prospect of the human capital audit index set,this paper raise some Implementation points and improvement measures from dynamic change and industry development perspective.