會計師事務所查帳員離職傾向之因素探討

人力資源是會計師事務所重要經營資產。然而事務所經常面臨查帳員流動率過高的問題，時常需耗費會計師事務所人事成本及服務品質。這一直是事務所管理上的重要問題。如何改善查帳員高離職率是必要的議題。因此本研究旨在若能瞭解是何項因素，造成查帳員過高的離職率，就能提供會計師事務所更完整之相關建議，進而留住優秀人才，提升事務所整體經營績效。本研究以國內會計師事務所查帳員為研究對象，採Gmail網站電子問卷調查方式，透過spss統計分析資料，研究結果顯示: （一）在個人屬性方面：學歷、婚姻、年資、目前任職公司都具有顯著差異；學歷高，較不會離職；未婚較傾向離職；工作年資越高越傾向離職；任職於非五大會計事務所離職傾向越高。（二）在構面分析上：公司文化、獎酬福利與工作壓力對離職傾向具有顯著差異，越重視公司文化、獎酬福利與工作壓力者離職傾向越高。

關鍵字

會計師事務所；查帳員；離職傾向

並列摘要

Human resources are the most important assets of the accounting firms. However, the problem that the accounting firms have encountered frequently is a high turnover of the auditors. This often consumes the accounting firms lots of personnel costs and the quality of service, becoming the most important management issue of the firms. Therefore, how to alleviate the high turnover of the auditors is a necessary issue. The aim of the research is to figure out what factors cause the high turnover of the auditors and give the accounting firms more relevant and complete suggestions to help them keep competent people and evaluate the overall business managing performance. The target of the research is the auditors in Taiwan accounting firms. I use Gmail’s online inquiry to collect data and SPSS to process the analysis . The result shows that: （一）The dimensions of personal attributes: educational background, marriage status, seniority and the employed company have significant differences with turnover intention; higher educational level isn’t inclined to be turnover intention; unmarried status is inclined to be turnover intention; higher seniority is inclined to be turnover intention; the employed company which is not one of the top five accounting firms is inclined to be turnover intention. （二）The dimensions of other attributes: the company culture, rewards and welfare system and working stress have significant differences with turnover intention; the more attention people pay on the company culture, rewards and welfare system and working stress is inclined to be higher turnover intention.