注册会计师心理契约结构的探索与验证

发布时间：2018-04-08 07:10

本文选题：注册会计师　切入点：心理契约结构　出处：《华东交通大学》2014年硕士论文

【摘要】：注册会计师行业是社会主义市场经济中的专业化中介行业，是市场经济体系的基础工程，其主要职能是提供鉴证与管理咨询业务。中国注册会计师行业伴随着改革开放和社会主义市场经济体制的建设，，不断发展壮大，在服务和完善金融市场建设与国有企业改革，提高会计信息质量，引导社会资源配置等各个方面，都发挥了不可替代的重要作用。同时，为了更好地服务中国经济社会的发展和助推中国企业“走出去”战略的重大行为，这就要求会计师事务所能够做大做强。但是，事务所做大做强做出去的关键在于人才的保障。然而，目前的形势下，由于行业特点、行业熟知度和行业地位层次不高，使得注册会计师行业人员离职率高、流动性强和组织的归宿感较低。鉴于当前注册会计师行业人才管理能力不强的形势下，本文希望能够在心理契约已有研究的基础上，将较为成熟的理论引入注册会计师行业，探讨注册会计师人员心理契约的内容与结构，为将来更好地研究注册会计师心理契约的履行、违背和破裂打下坚实的基础。本文在文献阅读、实地访谈以及开放式调查的基础上，采用探索性因素分析，得出注册会计师心理契约中“会计师事务所的责任”和“注册会计师的责任”均存在三个维度，会计师事务所责任分为福利措施、专业成长以及环境支持三个维度；注册会计师责任分为交易责任、发展责任以及关系责任三个维度。
[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.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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