本文選題：注冊(cè)會(huì)計(jì)師　切入點(diǎn)：心理契約結(jié)構(gòu)　出處：《華東交通大學(xué)》2014年碩士論文

【摘要】：注冊(cè)會(huì)計(jì)師行業(yè)是社會(huì)主義市場(chǎng)經(jīng)濟(jì)中的專業(yè)化中介行業(yè)，是市場(chǎng)經(jīng)濟(jì)體系的基礎(chǔ)工程，其主要職能是提供鑒證與管理咨詢業(yè)務(wù)。中國(guó)注冊(cè)會(huì)計(jì)師行業(yè)伴隨著改革開放和社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建設(shè)，，不斷發(fā)展壯大，在服務(wù)和完善金融市場(chǎng)建設(shè)與國(guó)有企業(yè)改革，提高會(huì)計(jì)信息質(zhì)量，引導(dǎo)社會(huì)資源配置等各個(gè)方面，都發(fā)揮了不可替代的重要作用。同時(shí)，為了更好地服務(wù)中國(guó)經(jīng)濟(jì)社會(huì)的發(fā)展和助推中國(guó)企業(yè)“走出去”戰(zhàn)略的重大行為，這就要求會(huì)計(jì)師事務(wù)所能夠做大做強(qiáng)。但是，事務(wù)所做大做強(qiáng)做出去的關(guān)鍵在于人才的保障。然而，目前的形勢(shì)下，由于行業(yè)特點(diǎn)、行業(yè)熟知度和行業(yè)地位層次不高，使得注冊(cè)會(huì)計(jì)師行業(yè)人員離職率高、流動(dòng)性強(qiáng)和組織的歸宿感較低。 鑒于當(dāng)前注冊(cè)會(huì)計(jì)師行業(yè)人才管理能力不強(qiáng)的形勢(shì)下，本文希望能夠在心理契約已有研究的基礎(chǔ)上，將較為成熟的理論引入注冊(cè)會(huì)計(jì)師行業(yè)，探討注冊(cè)會(huì)計(jì)師人員心理契約的內(nèi)容與結(jié)構(gòu)，為將來(lái)更好地研究注冊(cè)會(huì)計(jì)師心理契約的履行、違背和破裂打下堅(jiān)實(shí)的基礎(chǔ)。本文在文獻(xiàn)閱讀、實(shí)地訪談以及開放式調(diào)查的基礎(chǔ)上，采用探索性因素分析，得出注冊(cè)會(huì)計(jì)師心理契約中“會(huì)計(jì)師事務(wù)所的責(zé)任”和“注冊(cè)會(huì)計(jì)師的責(zé)任”均存在三個(gè)維度，會(huì)計(jì)師事務(wù)所責(zé)任分為福利措施、專業(yè)成長(zhǎng)以及環(huán)境支持三個(gè)維度；注冊(cè)會(huì)計(jì)師責(zé)任分為交易責(zé)任、發(fā)展責(zé)任以及關(guān)系責(zé)任三個(gè)維度。
[Abstract]:The profession of certified public accountant (CPA) is the specialized intermediary industry in the socialist market economy and the basic project of the market economy system. Its main function is to provide authentication and management consulting business.With the reform and opening up and the construction of the socialist market economy system, the CPA industry in China is constantly developing and expanding, serving and improving the financial market construction and the reform of state-owned enterprises, so as to improve the quality of accounting information.Guiding social resources allocation and other aspects, have played an irreplaceable important role.At the same time, in order to better serve the development of China's economy and society and promote the "going out" strategy of Chinese enterprises, this requires accounting firms to be bigger and stronger.However, the key to making firms bigger and stronger is the protection of talent.However, under the present situation, due to the characteristics of the industry, the degree of industry familiarity and the level of industry status are not high, the rate of staff turnover is high, the mobility is strong and the sense of belonging of the organization is low.In view of the current situation that the talent management ability of CPA profession is not strong, this paper hopes to introduce more mature theory into CPA industry on the basis of the research on psychological contract.This paper probes into the content and structure of the psychological contract of CPA personnel, which lays a solid foundation for the better study of the implementation, breach and rupture of the psychological contract of CPA in the future.On the basis of literature reading, field interview and open investigation, this paper uses exploratory factor analysis to draw the conclusion that there are three dimensions in the psychological contract of CPA: "responsibility of CPA firm" and "responsibility of CPA".The liability of accounting firms is divided into three dimensions: welfare measures, professional growth and environmental support; CPA liability is divided into three dimensions: transaction responsibility, development responsibility and relationship responsibility.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張程;莫堯;;會(huì)計(jì)師事務(wù)所員工心理契約問(wèn)題初探[J];廣西大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2010年S1期

2 張存達(dá);蔡小慎;;心理契約視角下公職人員利益沖突的治理[J];湖南社會(huì)科學(xué);2014年01期

3 陳加洲,凌文輇,方俐洛;組織中的心理契約[J];管理科學(xué)學(xué)報(bào);2001年02期

4 陳加洲 ,凌文輇 ,方俐洛;員工心理契約結(jié)構(gòu)維度的探索與驗(yàn)證[J];科學(xué)學(xué)與科學(xué)技術(shù)管理;2004年03期

5 朱曉妹,王重鳴;中國(guó)背景下知識(shí)型員工的心理契約結(jié)構(gòu)研究[J];科學(xué)學(xué)研究;2005年01期

6 蔡文著;楊慧;;龍頭企業(yè)與農(nóng)戶渠道關(guān)系治理機(jī)制創(chuàng)新——以心理契約為視角[J];江西社會(huì)科學(xué);2014年01期

7 楊慧;劉德軍;;農(nóng)業(yè)龍頭企業(yè)感知心理契約結(jié)構(gòu)維度的探析——基于江西省的調(diào)研數(shù)據(jù)[J];江西財(cái)經(jīng)大學(xué)學(xué)報(bào);2014年01期

8 樊勝娜;;知識(shí)型員工心理契約的差異[J];經(jīng)營(yíng)與管理;2014年03期

9 張建民;王霞;;心理契約研究:現(xiàn)狀及展望[J];求實(shí);2010年S2期

10 李原;郭德俊;;員工心理契約的結(jié)構(gòu)及其內(nèi)部關(guān)系研究[J];社會(huì)學(xué)研究;2006年05期

本文編號(hào)：1720527