注册会计师的工作压力、组织支持感与工作绩效研究

CPA's Job Stress,Perceived Organizational Support and Job Performance

基于文献研究提出了注册会计师的工作压力与其工作绩效之间的关系以及组织支持感对两者关系影响的假设。根据487份问卷的实证研究发现,工作压力与工作绩效之间呈倒U型关系,工作支持维度减弱了工作压力与工作绩效之间的倒U型关系,价值认同、关心利益这两个维度增强了工作压力与工作绩效之间的倒U型关系。研究结论对会计师事务所正确认识和评估注册会计师的工作压力,采取合理措施缓解注册会计师的工作压力,促进注册会计师工作绩效的提高,增强组织的核心竞争力有重要的理论意义与实践价值。

The assumptions about the relationship between CPA＇ s job stress and their job performance as well as the impact of the perceived organizational support for this relationship are proposed based on existing literature re- view. Using 487 questionnaires as a sample, the research showed that there is an inverted U-shaped relationship be- tween job stress and the job performance, this inverted U-shaped relationship is decreased by work support and is increased by value recognition and care benefits. The results have important theoretical significance and practical value in understanding CPA＇ s^job ~tress, taking reasonable measures to alleviate CPA＇ s job stress and to improve their performance.