發(fā)布時(shí)間：2018-09-02 08:50

【摘要】：相關(guān)調(diào)研結(jié)果顯示,會(huì)計(jì)人員和非會(huì)計(jì)人員心理壓力狀況呈顯著性差別,會(huì)計(jì)人員承受的心理壓力要遠(yuǎn)遠(yuǎn)高于非會(huì)計(jì)人員。會(huì)計(jì)人員在企業(yè)中扮演著舉足輕重的角色,而過重的心理壓力不僅影響著會(huì)計(jì)人員的生活質(zhì)量,對(duì)企業(yè)的經(jīng)營發(fā)展也會(huì)造成影響。所以,分析和研究導(dǎo)致會(huì)計(jì)人員心理壓力的因素,提出緩解會(huì)計(jì)人員心理壓力的對(duì)策對(duì)企業(yè)更好的經(jīng)營發(fā)展是十分有必要的。本文首先在綜合相關(guān)文獻(xiàn)的基礎(chǔ)上對(duì)本文研究進(jìn)行操作化定義并介紹了本論文研究目的與意義,明確本論文研究?jī)?nèi)容與研究方法。其次,是設(shè)計(jì)本論文的調(diào)查問卷,論文在基于文獻(xiàn)分析的基礎(chǔ)上,進(jìn)一步設(shè)計(jì)測(cè)量量表,并進(jìn)行了試調(diào)查,發(fā)放問卷110份,通過信效度檢驗(yàn)對(duì)量表進(jìn)行了修改、完善后提出本論文的研究假設(shè)。再次,是對(duì)問卷進(jìn)行正式調(diào)查以及對(duì)收集的結(jié)果進(jìn)行分析討論,并對(duì)本論文提出的假設(shè)進(jìn)行驗(yàn)證,以重慶市中小企業(yè)中從事會(huì)計(jì)崗位的人員為調(diào)查對(duì)象進(jìn)行正式調(diào)查,收集到有效問卷215份,并運(yùn)用SPSS22.0統(tǒng)計(jì)軟件對(duì)問卷調(diào)查數(shù)據(jù)進(jìn)行分析,最終得到會(huì)計(jì)人員心理壓力主要受到其專業(yè)能力、職業(yè)道德、會(huì)計(jì)知識(shí)更新速度以及自身經(jīng)濟(jì)狀況和家庭關(guān)系五個(gè)方面的影響,并且不同性別、年齡、職位的會(huì)計(jì)從業(yè)人員所受的心理壓力程度也不盡相同。最后則是結(jié)合本文實(shí)證檢驗(yàn)結(jié)果對(duì)會(huì)計(jì)從業(yè)人員心理壓力的調(diào)節(jié)提出幾點(diǎn)建議。本論文將心理學(xué)研究辦法融入到會(huì)計(jì)行業(yè),運(yùn)用實(shí)證方法對(duì)會(huì)計(jì)從業(yè)人員出現(xiàn)心理壓力的原因進(jìn)行了研究和分析,找出其中的關(guān)鍵因素,得出了能直接反應(yīng)當(dāng)代會(huì)計(jì)人員心理壓力的調(diào)查工具,使會(huì)計(jì)人員可以隨時(shí)進(jìn)行自評(píng),同時(shí)也使管理者可以實(shí)時(shí)便捷的對(duì)企業(yè)會(huì)計(jì)人員進(jìn)行壓力檢測(cè),及時(shí)發(fā)現(xiàn)問題,排除隱患,對(duì)提高會(huì)計(jì)人員工作效率、增加企業(yè)效益、提升企業(yè)管理水平具有重要意義。
[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.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275

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