According to the basic principles of enterprise internal control, the Application Guideline No.3-Human Resources (hereinafter referred to as "Guideline No.3") guides and explains the human resources policy issues in enterprise internal control. Chapter 2, Article 6 of Guideline No.3 states: Enterprises should set posts according to matters, arrange personnel reasonably, implement post avoidance system, match posts and give full play to talents. It can be seen that the "No.3 Guidance" emphasizes the use of systems to strengthen internal control and eliminate or reduce the interference of human factors, thus improving the effectiveness of internal control and promoting the better development of enterprises. To achieve this goal, it is inseparable from the post setting analysis of human resources, which involves not only a single post setting and staffing, but also the relationship between post setting and internal control system construction.
First, post setting is a complex basic work of human resource management, and it is a process of analysis, design and formulation.
1. HR position setting. The post setting of human resources refers to the nature, characteristics, tasks, powers and responsibilities, working conditions and environment of all kinds of posts in enterprises and the system of qualifications that staff should have for this job.
The process of researching and analyzing, and formulating job descriptions and other personnel arrangements. The premise of human resources post setting is to study and analyze the "things" of enterprises, that is, to set up posts according to things, to match people according to posts, to match things with posts and to match people with posts. The direct result of job analysis is job description, which is very important. Due to the formation of job description, it provides the basis and foundation for the establishment of enterprise internal control system.
2. Analysis method of human resource post setting. For different enterprises and different positions in the same enterprise, the analysis methods are different, and the methods need to be selected according to different situations. The commonly used methods are observation, interview and work.
Practice method, work log method and questionnaire survey method. ?
(1) observation method. Observation refers to the process that human resource managers go to the work site to record and analyze the observed information by observing the work content, methods, processes, working environment and other work-related factors. This method is mainly based on 5W 1H, that is, it focuses on why the executors do such work, what the work content is, what skills they need, when and where to do the work, and how to finish the work. After many times of observation and analysis, the post specifications and descriptions were finally formed. Because the observation method has a more intuitive understanding of the post work, it is conducive to the description of the work. ?
(2) interview method. Interview method refers to the method by which the human resource manager communicates and discusses the job content and requirements face to face with the person or supervisor who is engaged in this job or the person who has been engaged in this job in the past. Interviews can make people
Human resource managers can better contact with professionals, so as to deepen their understanding and understanding of the nature and requirements of different jobs (tasks), as well as the problems existing in the implementation process and actual operation, and can learn more about the work motivation and attitude of employees who complete this task. These are usually difficult to find or obtain in observation or text investigation. However, this method also requires the interviewer to have certain relevant professional knowledge, otherwise it will be difficult to communicate during the interview process, which will affect the interview effect. In addition, we should also note that the information obtained may be insufficient or untrue due to the concerns or doubts of the interviewees during the interview. ?
(3) Work practice method. Work practice method, also known as work experience method, refers to the method that human resource managers go to the actual job to experience the work in person, so as to master the first-hand information needed for the work. Human resource managers go to practice.
Post work with international experience can more truly grasp the actual tasks, skill requirements, working environment and work efficiency. However, for jobs with high professional skills, this method is too simple to play much role, so it is only suitable for the analysis of simple jobs. ?
(4) Work log method. The work log method, also known as the work reality method, refers to that the on-the-job personnel record their work contents in detail, explain their work processes in detail and summarize according to these records according to the requirements specified in advance.
Then solve the problem of 5W 1H post work. This method can well reflect the information of work content and workflow, with high information correlation, lower cost and stronger operability than the working practice method. However, if the staff is negligent or distorted in the recording process, it will directly affect the subsequent analysis, so it is necessary to record different situations many times. ?
(5) Questionnaire survey. Questionnaire survey method refers to the method of obtaining the work information that needs to be analyzed through questionnaire survey. This is a common and widely used method. This method avoids some potential subjectivity in communication and can collect more objective and quantitative information. Because the questionnaire is designed in advance, it can be designed in a unified way and is convenient for computer processing. However, this method requires a high level of questionnaire design, considering both the feasibility and the understanding level of the respondents. ?
3. The analysis results of human resources post setting. According to the connotation of human resources post setting, it is found that the most important achievement of post analysis is job description, also known as job description and job description. The job description is defined and explained from the perspective of "things", which is the system guarantee of setting posts according to things and matching people with posts. Job description is the final result obtained by human resource managers through job analysis. It always focuses on the connotation of human resources post setting, and its content must solve the aforementioned 5W 1H, that is, it must clearly answer the following specific questions, namely, the nature of work, tasks, contents, powers and responsibilities, methods, working environment, working conditions and the qualifications of staff. The job description is
The performance of post institutionalization is also one of the important personnel documents of enterprises.
Second, human resources post setting and internal control
Problems related to internal control should be considered in post setting.
(1) incompatible job problem. Enterprise internal control needs to design a scientific supervision and control system, and make specific provisions for each post and corresponding post. From the perspective of supervision and control, post setting and post setting should be harmonious, but in practice, many posts and posts are incompatible, which is not conducive to supervision and control. They must be set separately for supervision and control. For example, accounting records and property custody are incompatible, and the staff who record assets should not keep assets, otherwise there will be the possibility of stealing from the inside. Therefore, there must be a provision for the separation of incompatible duties, which requires not only the separation of the two in essence, but also the separation in form. In addition, it is necessary not only to separate posts from positions, but also to separate the staff in these positions from their positions, otherwise the target effect of separation will be lost. ?
(2) Financial information. The Basic Standards for Internal Control of Enterprises clearly states that the truthfulness, reliability and completeness of financial reports and management information should be guaranteed. This requires institutional guarantee. Therefore, we must consider how to ensure the truthfulness, reliability and completeness of the financial information in the post and its work design. Financial information has the characteristics of mutual correspondence, which needs to be considered in the post and its work design. In the whole enterprise internal control system, financial information can play the role of a compass and can be structured into a picture reflecting the financial situation of the enterprise. However, if there are loopholes in the operation design of a certain link, it is difficult to achieve the goal of truthfulness, reliability and completeness of financial reports and management information.
(3) Asset preservation. Asset preservation is dynamic and static, the means of asset preservation is dynamic, and the result of asset preservation is static. One of the basic objectives of the basic principles of enterprise internal control is to ensure the safety and integrity of assets. In order to achieve this goal, enterprises must carry out a series of control activities, optimize the allocation of resources, and maintain the safety of assets, including setting up posts scientifically, arranging suitable employees, establishing and perfecting internal control systems, strengthening management and assessment, and so on. Otherwise, enterprise assets will be lost due to system defects. ?
2. Combined analysis of the two. Combining with the brief analysis of post setting and considering the related issues of internal control, it is necessary to add more considerations on the basis of the original post analysis, especially the related issues of internal control, so that post setting can
Better combined with internal control, so as to play a greater role. Based on the analysis of incompatible positions, financial information and asset preservation, it is very necessary to build an analysis system of internal control positions in enterprises. The system combines the post analysis method of human resource management with the related problems of internal control. This combination is not a simple combination of addition and subtraction, but a combination of focusing on the overall situation and meeting the requirements of setting up posts and avoiding posts according to events.
From the above analysis, it can be seen that human resources post setting needs to consider how to effectively play the role of enterprise internal control, as well as the coordination and harmony with enterprise internal control. Post setting is mainly considered from the perspectives of post setting according to events, post matching and coordination between people and posts. Its purpose is to solve the problem of 5W 1H of post work, and the methods adopted are observation, interview, work practice, work log and questionnaire survey. However, in order to achieve the internal control objectives and requirements related to Guideline No.3 or Basic Standards for Enterprise Internal Control, such as incompatible post separation and post avoidance, it is necessary to consider new factors on the basis of the original human resources post setting.