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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。
In this paper, a standardized design of job satisfaction scale, with 244 certified public accountants as subjects, the status of job satisfaction and the influencing factors of certified public accountants in China conducted an empirical study. The results show that the job satisfaction of certified public accountants in our country is generally low, the development prospects, the sense of identity and the remuneration and welfare are the top three in the job satisfaction of certified public accountants; the male and female are registered in leadership and management measures Accountants have significantly different attitudes. Job rank is the main individual variable that affects job satisfaction. With the promotion of positions, the CPA job satisfaction also increases.