中小企业会计人员心理压力影响因素的研究

发布时间：2018-09-02 08:50

【摘要】：相关调研结果显示,会计人员和非会计人员心理压力状况呈显著性差别,会计人员承受的心理压力要远远高于非会计人员。会计人员在企业中扮演着举足轻重的角色,而过重的心理压力不仅影响着会计人员的生活质量,对企业的经营发展也会造成影响。所以,分析和研究导致会计人员心理压力的因素,提出缓解会计人员心理压力的对策对企业更好的经营发展是十分有必要的。本文首先在综合相关文献的基础上对本文研究进行操作化定义并介绍了本论文研究目的与意义,明确本论文研究内容与研究方法。其次,是设计本论文的调查问卷,论文在基于文献分析的基础上,进一步设计测量量表,并进行了试调查,发放问卷110份,通过信效度检验对量表进行了修改、完善后提出本论文的研究假设。再次,是对问卷进行正式调查以及对收集的结果进行分析讨论,并对本论文提出的假设进行验证,以重庆市中小企业中从事会计岗位的人员为调查对象进行正式调查,收集到有效问卷215份,并运用SPSS22.0统计软件对问卷调查数据进行分析,最终得到会计人员心理压力主要受到其专业能力、职业道德、会计知识更新速度以及自身经济状况和家庭关系五个方面的影响,并且不同性别、年龄、职位的会计从业人员所受的心理压力程度也不尽相同。最后则是结合本文实证检验结果对会计从业人员心理压力的调节提出几点建议。本论文将心理学研究办法融入到会计行业,运用实证方法对会计从业人员出现心理压力的原因进行了研究和分析,找出其中的关键因素,得出了能直接反应当代会计人员心理压力的调查工具,使会计人员可以随时进行自评,同时也使管理者可以实时便捷的对企业会计人员进行压力检测,及时发现问题,排除隐患,对提高会计人员工作效率、增加企业效益、提升企业管理水平具有重要意义。
[Abstract]:The results show that the psychological pressure of accountants and non-accountants is significantly different and the psychological pressure of accountants is much higher than that of non-accountants. Accountants play an important role in enterprises, and the excessive psychological pressure not only affects the quality of life of accountants, but also affects the business development of enterprises. Therefore, it is necessary to analyze and study the factors leading to the psychological pressure of accountants and put forward the countermeasures to alleviate the psychological pressure of accountants for the better management and development of enterprises. First of all, this paper introduces the purpose and significance of this paper, and clarifies the research content and research methods on the basis of synthesizing the relevant literature on the basis of the operational definition of this study. Secondly, the questionnaire is designed. Based on the literature analysis, the paper further designs the measurement scale, and gives out 110 questionnaires, and modifies the scale through reliability and validity test. The research hypothesis of this thesis is put forward after perfection. Thirdly, it is to carry on the formal investigation to the questionnaire and the analysis and discussion of the collected results, and to verify the hypothesis put forward in this paper, taking the personnel engaged in the accounting position in the small and medium-sized enterprises of Chongqing as the investigation object. 215 valid questionnaires were collected and analyzed by SPSS22.0 software. Finally, the psychological pressure of accountants was mainly due to their professional ability and professional ethics. The rate of accounting knowledge renewal and the influence of their own economic status and family relationship are different, and the psychological pressure of accounting practitioners is different according to gender, age and position. Finally, some suggestions on the adjustment of psychological pressure of accounting practitioners are put forward based on the empirical results of this paper. In this paper, the psychological research method is integrated into the accounting industry, and the reasons for the psychological pressure of accounting practitioners are studied and analyzed by using the empirical method, and the key factors are found out. A survey tool that can directly reflect the psychological pressure of contemporary accountants is obtained, so that accountants can conduct self-evaluation at any time, and at the same time, managers can carry out pressure tests on enterprise accountants in real time and conveniently, so that problems can be found in a timely manner. Eliminating hidden dangers is of great significance to improve the working efficiency of accountants, increase the efficiency of enterprises and improve the management level of enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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