CAJ | 학술논문

本文采用规范设计的工作满意度量表，以244位注册会计师为被试对象，对我国注册会计师的工作满意度状况及影响因素进行了实证研究。结果表明：我国注册会计师工作满意度，总体上偏低，发展前景、认同感和薪酬福利对注册会计师工作满意度的影响排在前三位；在领导行为和管理措施两个因素上男性和女性注册会计师的态度显著不同；职位的高低是影响工作满意度的主要个体变量，随着职位的提升，注册会计师的工作满意度也随之提高。
본문채용규범설계적공작만의도량표，이244위주책회계사위피시대상，대아국주책회계사적공작만의도상황급영향인소진행료실증연구。결과표명：아국주책회계사공작만의도，총체상편저，발전전경、인동감화신수복리대주책회계사공작만의도적영향배재전삼위；재령도행위화관리조시량개인소상남성화녀성주책회계사적태도현저불동；직위적고저시영향공작만의도적주요개체변량，수착직위적제승，주책회계사적공작만의도야수지제고。
This paper first use standardized designed job satisfaction scale to study the status of job satisfaction and affecting factors. The results show that： job satisfaction of CPA is generally low. Prospects of development, sense of identity and welfare rank the top three most important factors which influence the CPA＇s job satisfaction. Both male and female CPA＇s attitude showed significantly different in two factors of leadership and management measure. CPA＇s job satisfaction is increased with the promotion of jobs. In the end, this paper proposes corresponding countermeasures and suggestions based on research results.