【作者】 高明；

【导师】 李森；

【作者基本信息】 东北大学 ， 企业管理， 2007， 硕士

【摘要】 21世纪最重要的是人才,对企业而言,在用以完成组织任务的所有资源中,人力资源是最有价值的资源,也是最具有能动性的资源,通过人的努力,可以弥补其他资源的不足,而其他资源却无法弥补人力资源方面的弱点。因此,如何吸引、使用、留住这种资源已成为企业生存、发展所面临的挑战。随着当前企业人才竞争的加剧和全社会的物质倾向性,人才流动已经成为社会上一种普遍现象。会计职业是企业中进行日常核算和数据处理的职业,控制着资金流,掌握着企业的重要信息,会计人员的特点决定了企业需要稳定的会计人员。但是从目前的情况来看,很多企业在这方面做的不够,以至于给了竞争对手“挖墙角”的机会。若要采取行动首先要知道影响会计人员离职的原因。只有企业不断增长自己的“短板”,才能为员工营造一个良好的外部环境,才能提高员工的稳定性。本文以会计人员离职意向为研究对象,通过阅读大量文献,最终选择以普林斯-穆勒模型为基础,,通过对普林斯-穆勒模型在中国会计职业的适应性调查,对原有模型进行改进加入了四个新变量,并提出新的假设。以此为依据设计调查问卷,而后发放问卷,最终收回有效问卷103份。在信度和效度符合要求的情况下对调查数据进行分析,对假设进行检验的过程中发现原普林斯-穆勒模型中的积极情感和工作压力与工作满意度之间无明显相关关系,新加入变量中的关系一项与工作满意度之间无明显相关关系,其他各因素均通过假设。然后对样本进行回归分析,筛选出对各中介变量和离职意向有显著影响的因素,建立回归方程。通过中介效果分析发现工作满意度和组织承诺通过工作寻找行为对离职意向产生影响。最后对样本的单因素方差分析表明,学历、年龄属性对离职意向存在显著影响。更多还原

【Abstract】 The most important resource of a company in 21st century is talent. Among all the resources that belong to the company, human resource is the most valuable and the most initiative one. The efforts of human can make up for the lack of other resources, while other resources can not cover the week point of human. As a result, how to attract, use and keep the resource has become a challenge to the company. With the increasingly intensified competition for talents and the entire society’s material tendentiousness, the human resource flow has become a universal phenomenon.Accountant in a company is responsible for its daily business calculation and data processing, so they control the funds flow and grasp the enterprise’s important information. The characteristic of accounting means that enterprises need more stabilized finance and accounting personnel. But in light of the present circumstances, many enterprises haven’t done well enough in this aspect, thus gave their competitors chances to dig talents away. In order to stop the trend, first we should know why they leave. Only by continually improving its "short board" can a company build a good external environment for its staff and enhance staffs stability.This paper takes the accounting staffs intention to leave as the study object. After a considerable reading of related literatures, we choose the Prince-Muller model as the basis of the paper, through which the questionnaire of accounting profession adaptability in China is designed and handed out. In the paper, the original model has been improved by adding four new variables, as well as some new assumptions. Among all the questionnaires that were sent out,103 were proved valid and reliable for study. By analyzing the survey data and inspecting the assumptions, we found that, the relationship among positive emotions, work pressure and job satisfaction in Prince-Muller model shows no significant correlation. No obvious correlation exits between the newly-added variable and job satisfaction either. Other factors were adopted in the assumptions. Then a regression analysis is conducted, factors having significant impact on turnover intention identified, and regression equations developed. Through intermediary effectiveness analysis, we found that job satisfaction and organizational commitment to work have a significant impact on separation intention. Finally, the single-factor variance analysis showed that the educational level and age also attribute to the quit willing.更多还原