發(fā)布時間：2018-04-08 07:10

  本文選題：注冊會計師　切入點：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】：注冊會計師行業(yè)是社會主義市場經(jīng)濟中的專業(yè)化中介行業(yè)，是市場經(jīng)濟體系的基礎(chǔ)工程，其主要職能是提供鑒證與管理咨詢業(yè)務(wù)。中國注冊會計師行業(yè)伴隨著改革開放和社會主義市場經(jīng)濟體制的建設(shè)，，不斷發(fā)展壯大，在服務(wù)和完善金融市場建設(shè)與國有企業(yè)改革，提高會計信息質(zhì)量，引導(dǎo)社會資源配置等各個方面，都發(fā)揮了不可替代的重要作用。同時，為了更好地服務(wù)中國經(jīng)濟社會的發(fā)展和助推中國企業(yè)“走出去”戰(zhàn)略的重大行為，這就要求會計師事務(wù)所能夠做大做強。但是，事務(wù)所做大做強做出去的關(guān)鍵在于人才的保障。然而，目前的形勢下，由于行業(yè)特點、行業(yè)熟知度和行業(yè)地位層次不高，使得注冊會計師行業(yè)人員離職率高、流動性強和組織的歸宿感較低。 鑒于當(dāng)前注冊會計師行業(yè)人才管理能力不強的形勢下，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會計師行業(yè)，探討注冊會計師人員心理契約的內(nèi)容與結(jié)構(gòu)，為將來更好地研究注冊會計師心理契約的履行、違背和破裂打下堅實的基礎(chǔ)。本文在文獻閱讀、實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，得出注冊會計師心理契約中“會計師事務(wù)所的責(zé)任”和“注冊會計師的責(zé)任”均存在三個維度，會計師事務(wù)所責(zé)任分為福利措施、專業(yè)成長以及環(huán)境支持三個維度；注冊會計師責(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)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233

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