人力資源審計(jì)外文翻譯

1、<p><b>　　中文3652字</b></p><p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Human Resources Audit </p><p>　　外文出處 International A

2、dvances In Economic Research,2002,8(1): </p><p>　　58-64. </p><p>　　外文作者 Marta Fossas Olalla, Miguel Angel Sastre Castillo 原文：</p><p>　　Human Resources Au

3、dit</p><p>　　Conceptualization of HR Auditing</p><p>　　Auditing has evolved，becoming increasingly specific，until the term functional audit has emerged. The objective of a functional audit is to

4、diagnose，analyze，control，and advise within the boundaries of each functional area of the company.</p><p>　　The HR audit is a type of functional audit. Thus，as a first approach, one could say that HR auditing

5、 consists of diagnosing, analyzing, evaluating, and assessing future lines of action within the framework of HRM.</p><p>　　HR auditing is a basic tool for the management of a company. Its objective is not on

6、ly the control and quantifying of results, but also the adoption of a wider perspective that will aid in defining future lines of action in the HRM field. Thus, HR auditing must perform two basic functions [Cantera,1995]

7、.First, it must be a management information system whose feedback provides information about the situation in order to facilitate the development of managing processes or the development of HR. On</p><p>　　I

8、t can be understood that in order to secure the operative efficiency and user or client satisfaction, an appraisal of the results of the HR function is necessary. According to this approach, the results obtained can be v

9、alued from certain HR policies (an external type of measurement), or from the results of the policies or the policies themselves. The results can be valued through their cost (a measurement internal to the function) [Wal

10、ker, 1998].This would lead the company to consider some bas</p><p>　　Approaches to HR Auditing</p><p>　　HR auditing has evolved in recent years to the point that it has ceased to be a mere instr

11、ument of control and has become a necessary decision making tool in personnel related matters according to the global objectives of the company. As a result, all of the functions and competencies of HR auditing are being

12、 progressively expanded. This is creating a distinction between its component elements and the different types of HR audits. In this way, Walker [1998] differentiates between two approaches </p><p>　　From an

13、 internal perspective, as in any staff function, there is a trend of valuing its actions as a result of the activities undertaken and its costs. In this way, the department’s capability would be judged on its ability to

14、supply certain services to the organization at the lowest possible cost. Under this approach, the operational measurements traditionally used are those which refer to quantity, quality and reliability, or cost and speed,

15、 therefore placing the focus on activities, cost, or </p><p>　　From an external perspective, if it is understood that the ultimate appraisal of the effectiveness of HR is based on their impact on the company

16、’s results, then the measurements should include results obtained outside the function.</p><p>　　Another well-known classification of HR audit approaches, which is used to structure the present work, is the

17、difference between three focuses, which are the legal audit of performance or conformity, the operative or efficacy-based audit, and the strategical audit.</p><p>　　The Legal Approach in HR Auditing</p>

18、;<p>　　This first concept of HR auditing is based on a legal outlook. According to Antona, the audit of performance or conformity consists of “making an inventory of the social situation of the company, considerin

19、g the labor law norms and regularly verifying the company’s compliance with the applicable regulations.” Thus, this concept is centered on the verification that the current labor laws are being fulfilled. The audit shoul

20、d verify if the firm’s policies, practices, and documents regarding employ</p><p>　　According to Nevado, the basic functions of the audit if conformity or of performance as an element of HR auditing are thre

21、efold. The first function is examining to see if the firm is fulfilling all its administrative social obligations, as well as those relative to the collective rights of its personnel. The second is to study the relations

22、hip between the employees and the firm based on the legal statutes. The final function is verifying if the firm fulfills its financial obligations (for examp</p><p>　　Concern about labor risks has created a

23、function within HRM with the purpose of altering working conditions by identifying the risks that could stem from them and implementing necessary preventive measures. Such preventive activity could fit perfectly into the

24、 legal approach of HR, although the effort that the company can make in this sense can go beyond the application of the existing risk prevention laws. The requirement for labor security and hygiene is a part of the searc

25、h for quality of lif</p><p>　　Focus of the Function Audit</p><p>　　The function audit centers on “observing if the procedures applied are the adequate ones and if they function correctly. That i

26、s, checking to see if the relationship between objectives and procedures is a satisfactory one and if this has been achieved in the most cost effective manner.</p><p>　　The function of this level of the HR a

27、udit is to study and analyze each one of the specific areas of HRM. The analysis should center on the planned measures, the method of implementation, and the results obtained. In order to carry this out, the areas that a

28、re to be studied must first be identified. Afterwards, a list of the indicators that will serve to analyze each of them must be made. These indicators can be either quantitatively (absolute numbers or ratios) or qualitat

29、ively derived from the</p><p>　　1) Description of the Company’s Staff</p><p>　　2) Job Analysis</p><p>　　3) HR Planning</p><p>　　4) Recruiting and Personnel Selection<

30、;/p><p>　　5) Training</p><p>　　6) Development of Professional Careers</p><p>　　7) Retribution</p><p>　　8) Performance Evaluation</p><p>　　9) Work Conditions&l

31、t;/p><p>　　In searching for adequate measurements, the use of financial references to evaluate the costs and benefits of HR programs has become commonplace. Financial analysis models applied to HR development p

32、rograms are increasingly being seen in the literature and in cases that document their use.</p><p>　　Grossman proposes a three-pronged approach for the measurement of the HR function. First, according to thi

33、s model, there should be efficiency measurements that help to determine the way in which the resources are being used. Within this group are the measurements of turnover, quits, and discharges as a percentage of total em

34、ployees, average tenure of employees in various jobs, absenteeism, employee productivity, and intellectual capital. After calculating the measurements of efficiency, they mus</p><p>　　The creation and select

35、ion of these ratios is more difficult, given that they depend greatly on the specific company of which one is talking about. Fitzenz proposes a measurement that includes quality, efficiency, and service. He suggest using

36、 a ratio constructed around five factors that can be applied to anything that one chooses to measure. These five factors are cost, completion time, quantity, quality, and the human reaction. This system concludes with th

37、e calculation of measurements of the </p><p>　　The Strategic Audit Approach</p><p>　　Nevado considers that the audit should also analyze if the personnel policies are in alignment with the gener

38、al objectives and the global strategy of the company. It must also translate the HR strategy into plans and programs. Thus appears a new element of the audit of HR, the strategical audit. Dolan, Schuler, and Valle define

39、 it as “the evaluation of the adaptation of the HR policies and practices in their support of the company’s general strategy.”</p><p>　　The strategical audit of HR helps assure that the HR programs are align

40、ed with the company’s long-term objectives. In this way, the HR function is becoming a source of competitive advantage and is ceasing to be considered as a specialized and unrelated function that incurs high costs to the

41、 company. When performing this evaluation, the auditor must identify the company’s global strategy before designing the HR policies that will contribute to its achievement. These policies are then compared to </p>

42、<p>　　The employee-client-benefit model that was developed and applied at Sears and other companies illustrates this complete alignment of the business and HR measures. This alignment approach presents greater chal

43、lenges, since the impact of the certain actions on the results is frequently not clear. Many HR professionals find it easier to look inside than to connect their results to organizational measures. The main change involv

44、ed for those responsible for HR is to leave behind their comfort zone an</p><p>　　With this approach, the measurements applied must be useful in identifying if the HR activities are being developed adequatel

45、y, if the correct results are being obtained, and if such actions add value to the business. As Welbourne and Andrews highlight, the importance that management gives to its human capital is one of the most important fact

46、ors that investors look for when assessing the attractiveness of a company.</p><p>　　Recognizing the strategical importance of HR for any organization, the measurements of results can lead to measuring the i

47、mpact on business through the extraordinary benefits generated as a result of a better trained and motivated work force.</p><p>　　Conclusion</p><p>　　Given that the human factor is a prime strat

48、egical element, which explains a company’s differentiation capacity, it is logical that a measurement effort of the way this function is undertaken in the company is made. That is the content of the HR audit, which goes

49、beyond the simple investigative function, and is an extension of the traditional concept of the accounts audit.</p><p>　　The existing literature describes different approaches to HR auditing, including the l

50、egal approach, the function-based approach, and the strategic approach. All of them have been analyzed in this work.</p><p>　　The legal approach centers on finding out if the company is complying with the cu

51、rrent labor lows. Presently, it focuses mainly on the evaluation of the company’s efforts in the prevention of work-related risks. The function approach analyzes the application of different HR policies. Several measurem

52、ent systems have been presented with the same basic ideas, which include the study of planned measures, the method of implementation, and the results obtained. Yet, these two approach are limited to </p><p>

53、　　Source：Marta Fossas Olalla，Miguel Angel Sastre Castillo. Human Resources Audit[J].International Advances In Economic Research，2002，8(1)：58-64.</p><p><b>　　譯文：</b></p><p><b>　

54、　人力資源審計(jì)</b></p><p>　　一、人力資源審計(jì)的概念</p><p>　　在職能審計(jì)出現(xiàn)之前，審計(jì)的發(fā)展已經(jīng)日趨具體。職能審計(jì)的目的是在公司的各個(gè)功能范圍的界限內(nèi)去判斷，分析，控制和提出建議。</p><p>　　人力資源審計(jì)是職能審計(jì)的一種類(lèi)型。因此人們首先想到的一種定義方法是：人力資源審計(jì)就是在人力資源管理領(lǐng)域內(nèi)進(jìn)行診斷、分析、評(píng)估以及

55、對(duì)未來(lái)人事活動(dòng)的評(píng)價(jià)。</p><p>　　人力資源審計(jì)是公司管理的一項(xiàng)基本工具。其目標(biāo)不僅是控制和量化結(jié)果，而且是從更寬廣的角度出發(fā)，有助于確定未來(lái)人力資源管理領(lǐng)域的行動(dòng)路線。因此，人力資源審計(jì)必須執(zhí)行兩個(gè)基本職能（Cantera，1995）。第一，它必須是一個(gè)管理信息系統(tǒng)，其反饋所提供的有關(guān)情況，為了促進(jìn)管理過(guò)程的發(fā)展或者人力資源的發(fā)展。另一方面，它必須是一種控制和評(píng)估正在采用的政策，以及政策建立過(guò)程的方法。

56、</p><p>　　我們可以理解的是，為了確保重要的效率和用戶或客戶的滿意程度，對(duì)人力資源功能結(jié)果的估計(jì)是必要的。根據(jù)這種做法，獲取的結(jié)果可以從特定的人力資源政策（外部性測(cè)量）或者從政策的結(jié)果以及政策本身去評(píng)價(jià)。人力資源功能的結(jié)果也可以通過(guò)其成本得到評(píng)價(jià)（測(cè)量?jī)?nèi)部功能）[walker，1998]。這些都將導(dǎo)致公司考慮一些基本的問(wèn)題。公司是否正在制定適當(dāng)?shù)娜肆Y源政策？是否取得預(yù)期的效果？在何種程度上，它們?yōu)楣?/p>

57、創(chuàng)造了價(jià)值？</p><p>　　二、人力資源審計(jì)的方法</p><p>　　近年來(lái)，人力資源審計(jì)已經(jīng)發(fā)展成為不再是一個(gè)純粹的控制工具，它已經(jīng)成為公司根據(jù)全球戰(zhàn)略目標(biāo)做出人事相關(guān)決定時(shí)的決策工具。因此，人力資源審計(jì)的所有職能和作用都在被逐漸地?cái)U(kuò)大。這形成了人力資源審計(jì)各個(gè)組成要素和不同類(lèi)型的人力資源審計(jì)之間的差別。在這方面，Walker區(qū)分了兩種跟人力資源審計(jì)相關(guān)的方法：一些是集中于功能內(nèi)

58、部的方面，另外一些則集中于外部的方面。</p><p>　　從內(nèi)部來(lái)看，在任何一個(gè)職員的職能范圍內(nèi)，可以從其所從事活動(dòng)的結(jié)果和花費(fèi)的成本來(lái)評(píng)價(jià)他們的表現(xiàn)。因此，部門(mén)的能力可以通過(guò)該部門(mén)能用盡可能低的成本為組織提供特定的服務(wù)來(lái)判斷。在這種方法下，涉及到數(shù)量，質(zhì)量以及可靠性，或者成本和速度的方面成為傳統(tǒng)意義上衡量的尺度，因此，把審計(jì)的焦點(diǎn)集中在表現(xiàn)，成本或者生產(chǎn)率方面。</p><p>　　從

59、外部來(lái)看，如果認(rèn)為對(duì)于人力資源有效性的最終評(píng)估是基于它們對(duì)于公司業(yè)績(jī)的影響，那么衡量的尺度包括從其職能范圍外部所獲取的結(jié)果。</p><p>　　另外一種著名的人力資源審計(jì)方法的分類(lèi)被用來(lái)組織當(dāng)前的工作，這種分類(lèi)是基于三個(gè)側(cè)重點(diǎn)的區(qū)分，包括法律審計(jì)、基于功能的審計(jì)和戰(zhàn)略性審計(jì)三類(lèi)。</p><p>　?。ㄒ唬┤肆Y源法律審計(jì)</p><p>　　人力資源審計(jì)的第一個(gè)

60、概念是基于法律觀點(diǎn)。根據(jù)Antina的觀點(diǎn)，遵守或者履行法律的審計(jì)由“做一個(gè)詳細(xì)的關(guān)于公司社會(huì)形勢(shì)的目錄，考慮勞動(dòng)法的規(guī)范并定期的核實(shí)公司對(duì)于適用法規(guī)的遵守情況?！彼M成的。因此，這個(gè)概念強(qiáng)調(diào)的是確認(rèn)是否在履行現(xiàn)行的勞動(dòng)法。審計(jì)應(yīng)該核實(shí)公司的政策、實(shí)踐，與職員的雇傭、留用、紀(jì)律、解雇以及雇傭后相關(guān)的文件是否公平和合法。這些實(shí)踐和政策必須禁止歧視年齡；執(zhí)行最低工資標(biāo)準(zhǔn)；包含關(guān)于精神殘疾以及對(duì)殘疾工人合理的膳宿安排的規(guī)定。</p>

61、;<p>　　按照Nevado的觀點(diǎn)，如果遵守或者履行法律是作為人力資源審計(jì)要素的話，那么審計(jì)的基本功能包括三方面的內(nèi)容。第一個(gè)職能是檢查企業(yè)是否在履行其社會(huì)管理義務(wù)，是否在維護(hù)企業(yè)員工的共同權(quán)利。第二個(gè)職能是在法律條例的基礎(chǔ)上，研究員工和公司之間的關(guān)系。最后一個(gè)職能是核實(shí)公司是否履行其財(cái)政義務(wù)（比如社會(huì)保障金）以及其提供信息的義務(wù)。</p><p>　　對(duì)于勞動(dòng)風(fēng)險(xiǎn)的考慮創(chuàng)造出了人力資源審計(jì)一項(xiàng)新

62、的職能，它的目的是通過(guò)識(shí)別源自于工作環(huán)境中的風(fēng)險(xiǎn)從而改變工作環(huán)境，并且實(shí)施必要的預(yù)防措施。這樣的預(yù)防行為完全符合人力資源的法律要求，盡管在感覺(jué)上，公司所做的努力已經(jīng)超越了現(xiàn)行的風(fēng)險(xiǎn)預(yù)防法律的應(yīng)用。在工作場(chǎng)所，對(duì)于工作的安全和衛(wèi)生的要求是對(duì)生活質(zhì)量調(diào)查的一部分，這也對(duì)越來(lái)越多的公司提出了要求。</p><p>　?。ǘ┗诠δ艿膶徲?jì)</p><p>　　功能審計(jì)集中于“觀察應(yīng)用的程序是否是

63、適當(dāng)?shù)?，這些程序是否運(yùn)行正確。也就是說(shuō)，檢查目標(biāo)與程序的關(guān)系是否是令人滿意的，以及這種關(guān)系是否以最成本效益的方式實(shí)現(xiàn)。</p><p>　　這個(gè)層次的人力資源審計(jì)的職能是去研究和分析人力資源管理的每一個(gè)具體領(lǐng)域。分析應(yīng)該集中在計(jì)劃好的措施，執(zhí)行的方法以及獲取的結(jié)果。為了施行分析行為，必須首先確定研究的領(lǐng)域。然后，必須制定一系列的用來(lái)分析的指標(biāo)。這些指標(biāo)可以是數(shù)量上的（絕對(duì)數(shù)字或比率），也可以是來(lái)源于有關(guān)人員（管理

64、者，員工或外部專(zhuān)家）所反映的質(zhì)量上的。一系列的指標(biāo)與人力資源功能的不同領(lǐng)域相一致，包含如下。</p><p>　　1）公司職員的描述。</p><p><b>　　2）工作分析</b></p><p><b>　　3）人力資源計(jì)劃</b></p><p><b>　　4）招聘和人員選拔&l

65、t;/b></p><p><b>　　5）培訓(xùn)</b></p><p><b>　　6）職業(yè)生涯發(fā)展</b></p><p><b>　　7）懲罰</b></p><p><b>　　8）績(jī)效評(píng)估</b></p><p>&

66、lt;b>　　9）工作條件</b></p><p>　　尋找合適的衡量尺度過(guò)程中，財(cái)務(wù)的參照對(duì)于人力資源項(xiàng)目成本和效益的評(píng)價(jià)已經(jīng)很平常了。財(cái)務(wù)分析模型應(yīng)用到人力資源發(fā)展項(xiàng)目中正越來(lái)越多的在文獻(xiàn)和案例中見(jiàn)到被記錄下來(lái)。</p><p>　　Grossman提出了對(duì)于人力資源功能衡量三管齊下的方法。首先，根據(jù)這個(gè)模型，應(yīng)該有一個(gè)對(duì)有效性進(jìn)行衡量的尺度，來(lái)幫助確定資源被使用的方

67、式。包括衡量所有員工流動(dòng)，離職，解雇的百分比，員工各種工作的平均任期，缺勤率，員工的生產(chǎn)能力和智力資本。在計(jì)算完有效性的衡量尺度后，需要將它們與以前時(shí)期獲取的結(jié)果相比較。即使如此，依然是不夠的，以同行業(yè)的其他企業(yè)作為參照是很重要的。當(dāng)發(fā)現(xiàn)效率低下的時(shí)候，應(yīng)該仔細(xì)分析問(wèn)題，而不是大量削減開(kāi)支。這些包含了效率的一面，但是我們還應(yīng)該看到價(jià)值創(chuàng)造的一面。因此，發(fā)展一套能夠?qū)⒐ぷ魅蝿?wù)與公司的戰(zhàn)略目標(biāo)相連接的具有戰(zhàn)略性意義的衡量標(biāo)準(zhǔn)是有必要的。&l

68、t;/p><p>　　對(duì)于這些比率的創(chuàng)造和選擇更加的困難，假定他們很大程度上依賴(lài)于我們所討論的公司。Fitzenz提出一個(gè)衡量尺度，包括質(zhì)量，效率和服務(wù)。他建議用大約五個(gè)因素組成一個(gè)比率，這個(gè)比率可以應(yīng)用到任何一個(gè)選擇去衡量的對(duì)象中去。這五個(gè)因素是成本，完成時(shí)間，食量，質(zhì)量以及人員反映。該系統(tǒng)以對(duì)人力資源活動(dòng)的衡量計(jì)算為結(jié)尾，試圖去證明其財(cái)政的可行性。這些測(cè)量基于投資回報(bào)率，它是通過(guò)人力資源項(xiàng)目的貨幣價(jià)值除以它的成本

69、計(jì)算而來(lái)的。因此，需要測(cè)量的項(xiàng)目成本必須首先確定，然后把它轉(zhuǎn)化成貨幣形式。</p><p><b>　?。ㄈ?zhàn)略性審計(jì)，</b></p><p>　　Nevado認(rèn)為審計(jì)還應(yīng)該分析人事政策與公司的總體目標(biāo)以及全球戰(zhàn)略是否是相一致的。還必須將人力資源戰(zhàn)略轉(zhuǎn)化為計(jì)劃和方案。因此人力資源審計(jì)出現(xiàn)了一個(gè)新的元素，戰(zhàn)略性審計(jì)。Dolan，Schuler，和Valle將其定義為

70、：“對(duì)人力資源政策和實(shí)踐對(duì)公司整體戰(zhàn)略支持的適應(yīng)性評(píng)價(jià)”。</p><p>　　戰(zhàn)略性人力資源審計(jì)有助于確保人力資源方案與公司的長(zhǎng)期目標(biāo)相一致。這樣，人力資源的功能便成為競(jìng)爭(zhēng)優(yōu)勢(shì)的來(lái)源，而不再被當(dāng)做是專(zhuān)門(mén)的，無(wú)關(guān)的，使公司付出高額成本的功能。在執(zhí)行這項(xiàng)評(píng)價(jià)的時(shí)候，審計(jì)人員在設(shè)計(jì)人力資源政策之前必須識(shí)別公司的全球戰(zhàn)略，這將有助于公司戰(zhàn)略的實(shí)現(xiàn)。然后將這些政策與目前在應(yīng)用的人力資源實(shí)踐相比較，進(jìn)而修改其中的一些政策，

71、使其更好的與公司的戰(zhàn)略相一致。</p><p>　　以Sears和其他公司為例，以雇員為客戶效益模型的發(fā)展與運(yùn)用說(shuō)明了業(yè)務(wù)與人力資源措施完全一致。這種一致的方式提出了更大的挑戰(zhàn)，因?yàn)閷?duì)某些行動(dòng)結(jié)果的影響往往是不明確的。許多人力資源專(zhuān)家發(fā)現(xiàn)比起把它們的結(jié)果與組織的措施聯(lián)系起來(lái)，簡(jiǎn)單的探索是容易的。涉及到的人力資源責(zé)任的主要變化就是不再使人力資源可有可無(wú)，而是將更多的時(shí)間致力于尋找將人力資源整合到公司業(yè)務(wù)里的方法。&

72、lt;/p><p>　　在戰(zhàn)略性審計(jì)方法下，所選用的衡量尺度必須能夠識(shí)別出人力資源的活動(dòng)是否在適當(dāng)?shù)陌l(fā)展中，是否獲得了正確的結(jié)果，這樣的活動(dòng)是否增加了公司業(yè)務(wù)的價(jià)值。按照Welbourne和Andrews所強(qiáng)調(diào)的，人力資本在管理中的重要性是投資者評(píng)價(jià)公司吸引力是最看重的因素之一。</p><p>　　認(rèn)識(shí)到對(duì)任何組織來(lái)說(shuō)，人力資源的戰(zhàn)略重要性，對(duì)人力資源戰(zhàn)略性的衡量結(jié)果可以產(chǎn)生巨大的利益，這種

73、利益的結(jié)果更好的培訓(xùn)和更加有積極性的勞動(dòng)力，進(jìn)而通過(guò)這種利益對(duì)公司業(yè)務(wù)的影響進(jìn)行衡量。</p><p><b>　　三、總結(jié)</b></p><p>　　考慮到人的因素是一個(gè)主要的戰(zhàn)略性的元素，它是公司能力形成差異的原因所在，因此公司對(duì)人力資源進(jìn)行衡量是合理的。那就是人力資源審計(jì)所包含的內(nèi)容，超越簡(jiǎn)單的調(diào)查研究的功能，是對(duì)傳統(tǒng)的賬目審計(jì)概念的擴(kuò)展?，F(xiàn)有的文獻(xiàn)描述了不同

74、的人力資源審計(jì)方法，包括法律審計(jì)，基于功能的審計(jì)以及戰(zhàn)略性審計(jì)，本文對(duì)此都已作分析。</p><p>　　法律審計(jì)集中在尋查公司是否遵守現(xiàn)行的勞動(dòng)法。目前，它主要側(cè)重于對(duì)公司在防范與工作有關(guān)的風(fēng)險(xiǎn)方面所做的努力進(jìn)行評(píng)估?；诠δ艿膶徲?jì)分析了不同人力資源政策的應(yīng)用。幾種測(cè)量系統(tǒng)已經(jīng)呈現(xiàn)相同的基本思路，包括對(duì)計(jì)劃措施的研究，履行計(jì)劃的方法以及獲得的結(jié)果。然而，這兩種方法僅限于操作性和戰(zhàn)術(shù)性領(lǐng)域，并沒(méi)有評(píng)估人力資源管理

75、是否支持或直接達(dá)成企業(yè)戰(zhàn)略。這就是戰(zhàn)略審計(jì)被開(kāi)發(fā)出來(lái)的原因，如果將人力資源的功能視為企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的話，戰(zhàn)略審計(jì)就是一種決策手段。戰(zhàn)略性審計(jì)，通過(guò)幾個(gè)系統(tǒng)的使用，如雇員的客戶效益模型或者Brown的人力資本指數(shù)，可以使公司的管理層識(shí)別出員工是值得完善的關(guān)鍵資源，從而認(rèn)識(shí)到員工的重要性。當(dāng)員工被當(dāng)做是公司的財(cái)產(chǎn)時(shí)，這種想法可能導(dǎo)致錯(cuò)誤。正確的解釋是把員工不是當(dāng)做人力資本，而是作為人力資源的所有者和投資者。</p><p&