注册会计师群体的幸福感调查研究

发布时间：2018-05-07 17:58

本文选题：注册会计师 + 群体幸福感　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：在经济水平日益发展的今天,事务所发展的风生水起,注册会计师的规模也愈加庞大。虽然会计师事务所拥有着世界上最为先进的管理方法论与实践案例,且有一套相对成熟的管理体系,但是居高不下的人才流失率却是萦绕在哪怕是最顶级的事务所头顶的一块阴云。本文希望提升注册会计师行业幸福感通过了解到注册会计师行业幸福感缺失原因,以及提出改进措施,事务所可以从内部提升行业幸福感,减少人才流动。提升注册会计师幸福感也可以促进事务所做大做强,做精做专。本文引入了幸福感领域的研究概念与方法,探究在工作情境下影响注册会计师们幸福感的具体因素是什么。有相关研究表明,工作满意度与绩效没有很强的相关关系,但是幸福感却与绩效有正相关关系。本研究希望能够通过探究具体因素,而给事务所的管理实践提供建议和指导,对症下药,提升员工的工作幸福感与绩效,改善事务所人才的高流失问题。本文通过编制《注册会计师群体幸福感现状研究调查问卷》,以北京地区事务所的注册会计师为研究对象进行数据收集。问卷分为三部分:基本信息,幸福感因素体验程度评价,幸福感因素重要性评价。数据分析主要是通过工作幸福感因素体验程度的四个方面分别进行打分,并进行数据的汇总分析,找出影响幸福感的因素以及原因,为之后的政策建议提供依据。最后得出的结论为注册会计师的工作幸福感是多因素结构,可以简单划分为:工作特征,工作环境,外部因素,自我价值实现。在具体领域的评价中,注册会计师对工作环境的评价较高,薪酬待遇和工作与生活的平衡两方面评价偏低,其余维度的评价分数水平居中。以上的研究结果可以被事务所内部管理和文化建设提供借鉴。本次研究可以使得我们了解到注册会计师行业幸福感现状以及其具体结构。关注重要性评价高的因素,提升众多因素中幸福感体验偏低的,维持幸福感体验较高的,逐步提升幸福感体验分数居中的。尽量不要浪费过多的精力在注册会计师们认为不是那么重要的方面上。真正的做到以人为本,将注册会计师作为公司最宝贵的资产去对待。
[Abstract]:With the development of economy, the scale of CPA has become larger and larger. Although accounting firms have the most advanced management methodology and practice cases in the world, and have a relatively mature management system, But high brain drain rates are a cloud that haunts even the top firms. This paper hopes to improve the sense of well-being of CPA profession through understanding the reasons for the lack of happiness in CPA industry and put forward improvement measures, firms can improve the well-being of the industry from within, reduce the flow of talent. Improving CPA happiness can also promote the firm to become bigger and stronger, to do more specialized. This paper introduces the concept and method of research in the field of well-being and explores the specific factors that affect the well-being of certified public accountants in the work situation. There is no strong correlation between job satisfaction and performance, but there is a positive correlation between happiness and performance. The purpose of this study is to provide advice and guidance to the management practice of the firm, to improve the staff's work happiness and performance, and to improve the problem of high brain drain. In this paper, a questionnaire on the well-being of certified public accountants (CPAs) is compiled to collect data from CPA firms in Beijing. The questionnaire is divided into three parts: basic information, well-being factor experience evaluation, well-being factor importance evaluation. The data analysis is mainly through the work well-being factor experience degree of the four aspects of scoring, and data collection analysis, to find out the factors and causes of well-being, to provide a basis for future policy recommendations. Finally, the conclusion is that CPA's work well-being is a multi-factor structure, which can be divided into work characteristics, work environment, external factors and self-value realization. In the evaluation of specific fields, the CPA has a higher evaluation of the work environment, lower salary and work-life balance, and the other dimensions of the evaluation score level is in the middle. The above research results can be used for reference by the internal management and cultural construction of the firm. This study can help us to understand the current situation of CPA industry happiness and its specific structure. Pay attention to the factors with high evaluation of importance, promote the low well-being experience among many factors, maintain the higher well-being experience, and gradually improve the happiness experience score in the middle. Try not to waste too much energy on what CPAs consider less important. The real people-oriented, the CPA as the company's most valuable assets to treat.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：C912.6;F233

【参考文献】