工作價值觀、離職意願及工作效率之關聯性探討－以臺中市政府地方稅務局為例

The Study of the Relationship on Work Value,Turnover Intent and Efficiency－A Case Study of Local Taxation Bureau of Taichung City Government

林欣儒(Lin-Sin Ru)

指導教授 ： 李國瑋 ； 張宏吉

國立臺中科技大學/商學院/企業管理系碩士班/碩士(2015年)

摘要

在政府職能不斷擴大，而人力不斷縮減之情況下，職司國家賦稅收入之稽徵機關人員擔負大任，加上響應政府便民之服務理念，業務量驟增，以致人員之離職率逐漸攀升。因此，本研究欲從稅務人員的角度探討影響其離職意願及工作效率之關鍵因素，希望藉由研究結果提供政府機關做為管理及改革上之參考。本研究旨在探討地方政府稅務人員之工作價值觀、工作壓力、專業認同與離職意願間之關係，並進一步探討工作壓力、專業認同、離職意願對工作效率之影響。
本研究以臺中市政府地方稅務局進行調查，在問卷發放上透過便利抽樣法，總計發出220份問卷，扣除無效問卷後共得有效問卷214，有效回收率達97%。分析結果顯示：(1) 稅務人員的工作價值觀對工作壓力，具有負向顯著影響。(2) 稅務人員的工作價值觀對專業認同，具有正向顯著影響。(3) 稅務人員的工作價值觀對離職意願，具有負向顯著影響。(4) 稅務人員的工作壓力對離職意願，具有正向顯著影響。(5) 稅務人員的專業認同對離職意願，具有負向顯著影響。(6) 稅務人員的工作壓力對工作效率，具有負向顯著影響。(7) 稅務人員的離職意願對工作效率，具有負向顯著影響。(8) 稅務人員的專業認同對工作效率，具有正向顯著影響。

關鍵字

工作價值觀 ； 工作壓力 ； 專業認同 ； 離職意願 ； 工作效率

並列摘要

Because of the expanding of the government functions, and the shrinking of the man power, the burden of the tax staff in the Department of the National tax revenue increases remarkably. What makes the worse is that the service concept of the convenience of the public causes increase in business and rise in the dimission rate. For this reason, this study attempts to explore the key factors that influence the willingness of leaving their jobs and work efficiency from the tax officials’ point of view. It is hoped that the result can serve as a reference for the management and reform of the government agencies. This study was designed to investigate the relations between work values, job stress, professional identity and dismission willingness of local government tax officials. Furthermore, the impacts job stress, professional identity, and willingness of dismisson on work efficiency are investigated.
In this study, local taxation bureau of Taichung City is used for survey through convenience sampling. A total of 220 questionnaires were issued and 214 valid questionnaires were obtained, reaching the effective return rate of 97%. The results demonstrated that: (1) the work values for tax officers have a significantly negative impact on job stress; (2) the work values of tax officials have a significantly positive effect on professional identity; (3) the work values for tax officers have a significantly negative impact on their willingness of dismission; (4) the job stress of tax officials has a significantly positive effect on their willingness of dismission; (5) the professional identity of tax officers has a significantly negative impact on their willingness of dismission; (6) the job stress of tax officers has a significantly negative impact on their work efficiency; (7) the willingness of dismission of tax officers has a significantly negative impact on their work efficiency; (8) the professional identity of tax officials has a significantly positive effect on their work efficiency.

並列關鍵字

work values ； work pressure ； professional identity ； separation will ； work efficiency

參考文獻

王桂英、周傳姜、黃瑞蘭(2010)。臨床護理人員工作價值觀、專業承諾與離職傾向及其相關因素之探討。護理雜誌，57(1)，22-34。

王喻平(2008)。越南員工工作價值觀與離職傾向關係之研究-管理公平性的調節作用。人力資源管理學報，8(3)，49-72。

王瑤芬、洪久賢 (2004)。我國觀光餐旅業員工離職傾向研究之內容分析。觀光研究學報，10(4)，125-143。

呂家美、林佩芬、曹瓊文 (2008)。高績效人力資源管理措施對工作績效, 離職傾向之影響~以美髮服務業爲例。美和技術學院學報，27(2)，95-111。

李亦芳(2009) 。聆聽她/他們的聲音─多元身分下國中體育教師專業認同之建構。臺灣運動教育學報，3(2)，61-78。