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研究生:王星懿
論文名稱:預算強調及工作相關壓力與離職傾向有關嗎?探討主計人員角色衝突的影響效果
論文名稱(外文):Will the Budgetary Emphasis and Work-Related Stress Affect Turnover Intention? The Influence of Government Accountants’ Role Conflict
指導教授:鄭國枝鄭國枝引用關係
口試委員:莊曜愷鍾紹熙鄭國枝
口試日期:2016-06-01
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:49
中文關鍵詞:預算強調角色衝突工作相關壓力離職傾向
外文關鍵詞:Budgetary EmphasisRole ConflictWork-Related StressTurnover Intention
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  近年全球經濟發展不如過往,國家財政政策是用以調節景氣與維持經濟穩定性的方式之一,而我國政府主計組織肩負預算籌編及財政之規劃,致力於宏觀分配公共資源,促進資源運用效益,以提升財務效能,穩定國家經濟發展。過去政府預算制度研究文獻中,政府的預算強調對主計人員帶來正面或負面效果仍未有一致定論,加上大部分主計人員受到特殊的雙軌制系統指揮,其角色呈現衝突。故在此情況下,本研究欲探討台灣政府主計人員在預算強調下對工作相關壓力及離職傾向之關係,是否會受角色衝突之間接效果影響。
  本研究透過問卷調查的方式,以彰化縣主計人員為問卷主要調查對象,發放265份問卷,共回收218份有效問卷,並透過路徑分析進行假說檢定。此研究根據實證結果顯示,預算強調對主計人員之工作相關壓力及離職傾向並非主因,而是當主計人員面臨角色衝突時,會對工作相關壓力及離職傾向產生負面影響。另外,角色衝突透過工作相關壓力,會進而增加主計人員之離職傾向。最後,本研究提出對實務界及學術界之建議及後續研究方向。
In recent years, the global economic development is not as well as the past, one of the ways in our country fiscal policy is used to regulate the economy and maintain economic stability. To enhance financial efficiency and stabilize in our country’s economic development, the government organization is responsible for the budget planning and financial planning, committed to the distribution of public resources and promote the benefit of resources. However, in the past, the study of budgetary emphasis whether the positive or negative effect is still unanimous conclusion. Also, the government accountants coupled with the special two-track system. In this study examines whether the relationship between budgetary emphasis and work-related stress, or budgetary emphasis and turnover intention of the Taiwan government organization will be affected by the mediator effects of conflict of roles.
In addition, the research method was collected data from questionnaire survey of 265 subjects, who are government accountants of the Changhua government. We drew 218 useful samples and then analyzed using path analysis and hypothesis testing. Results indicated that budgetary emphasis is not a principal cause of work-related stress and turnover intention that affects government accountants. It is the role conflict, which was induced when they are forced to satisfy the conflict interests, that is causing negative influence on work-related stress and turnover intention. Other results indicated that the role conflict through the work-related stress, will increase the turnover intention. The study provides managerial implications and following the direction of research.
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3 
第三節 研究流程與研究方法 4
第二章 文獻探討與假設之建立 6
第一節 預算強調及角色衝突之關係 6
第二節 角色衝突、工作相關壓力及離職傾向之關係 9
第三節 預算強調、角色衝突、工作相關壓力及離職傾向之關係 16
第三章 研究設計 18
第一節 研究架構 18
第二節 研究假說 19
第三節 研究對象及資料來源 21
第四節 變數之操作性定義及衡量方法 22
第四章 研究結果與分析 29
第一節 衡量變數的敘述統計量 29
第二節 衡量變數間的相關矩陣 30
第三節 因果關係模型及假設檢定 30
第五章 結論與建議 35
第一節 結論與管理意涵 35
第二節 研究建議 37
第三節 研究限制 38
參考文獻 39
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