中小企业人力资源管理效益审计的困境及其对策研究

中小企业作为我国经济生活中的一支重要力量，其重要性日益凸显。在激烈的市场竞争中，中小企业能否获取竞争优势在很大程度上取决于人力资源管理效益的高低。由于客观条件的制约，中小企业人力资源管理效益仍显不足，而实施人力资源管理效益审计则为提升中小企业人力资源管理效益提供了一条可行的途径。以此作为研究对象，从理论基础、实践工具和外部环境等方面深刻剖析了中小企业人力资源管理效益审计实施过程中存在的主要问题，在此基础上提出有效解决上述问题的对策建议，从而为中小企业人力资源管理效益审计的有效实施提供有益的借鉴和启示。

Research on the dilemma and countermeasures of human resource management benefit audit in SMEs

As an important force in China''s economic life, the importance of small and medium-sized enterprises(SMEs) is increasingly prominent. In the fierce market competition, whether SMEs can obtain competitive advantage depends on the efficiency of human resource management to a great extent. Due to the constraints of objective conditions, the efficiency of human resource management in SMEs is still insufficient, and the implementation of human resource management benefit audit provides a feasible way to improve the efficiency of human resource management in SMEs. Taking this as the research object, this paper deeply analyzes the main problems in the implementation of human resource management benefit audit in SMEs from the aspects of theoretical basis, practical tools and external environment, and puts forward countermeasures and suggestions to effectively solve the above problems, so as to provide useful reference and Enlightenment for the effective implementation of human resource management benefit audit in SMEs.