审计研究
審計研究
심계연구
Audit Research
2012年
1期
48~54
,共null页
心理契约 工作满意度 知识共享行为 国家审计人员
心理契約 工作滿意度 知識共享行為 國傢審計人員
심리계약 공작만의도 지식공향행위 국가심계인원
psychological contract, job satisfaction, knowledge sharing behavior, auditors
在知识经济的时代，知识成为组织提升核心竞争力的主要因素。本文基于文献研究提出了国家审计人员心理契约与知识共享行为的关系以及影响这种关系的工作满意度的假设。根据315份问卷的实证研究发现，心理契约与审计人员知识共享行为显著正相关；心理契约与审计人员工作满意度显著正相关；工作满意度与审计人员知识共享行为显著正相关；工作满意度在心理契约与审计人员知识共享行为关系中起部分中介作用。研究结论对于国家审计机关识别审计人员的心理需求，提高工作满意度，促进知识共享有重要的理论意义与实践价值。
在知識經濟的時代，知識成為組織提升覈心競爭力的主要因素。本文基于文獻研究提齣瞭國傢審計人員心理契約與知識共享行為的關繫以及影響這種關繫的工作滿意度的假設。根據315份問捲的實證研究髮現，心理契約與審計人員知識共享行為顯著正相關；心理契約與審計人員工作滿意度顯著正相關；工作滿意度與審計人員知識共享行為顯著正相關；工作滿意度在心理契約與審計人員知識共享行為關繫中起部分中介作用。研究結論對于國傢審計機關識彆審計人員的心理需求，提高工作滿意度，促進知識共享有重要的理論意義與實踐價值。
재지식경제적시대，지식성위조직제승핵심경쟁력적주요인소。본문기우문헌연구제출료국가심계인원심리계약여지식공향행위적관계이급영향저충관계적공작만의도적가설。근거315빈문권적실증연구발현，심리계약여심계인원지식공향행위현저정상관；심리계약여심계인원공작만의도현저정상관；공작만의도여심계인원지식공향행위현저정상관；공작만의도재심리계약여심계인원지식공향행위관계중기부분중개작용。연구결론대우국가심계궤관식별심계인원적심리수구，제고공작만의도，촉진지식공향유중요적이론의의여실천개치。
In the knowledge economy era, knowledge becomes the main factors for the organization to enhance the competitiveness. Based on literature study, the paper proposes the assumption relationship between national auditors＇ psychological contract and knowledge sharing behavior. Based on 315 questionnaires empirical studies, the conclusions are that psychological contract is positive to auditor knowledge sharing behavior; psychological contract and job satisfaction are significant positive correlation; Job Satisfaction and audit staff knowledge sharing behavior are significantly correlated; job satisfaction plays some intermediary role in the relationship between psychological contract and knowledge-sharing behavior. The findings have important theoretical significance and practical value in identifying the psychological needs of auditors, improving job satisfaction, and promoting knowledge sharing.
