地方稅務人員之職場社會心理特質、疲勞感受與工作滿意度研究

A Study of the Associations of Psychosocial Work Characteristics，burnout and Job Satisfaction in Local Tax Officials

白豐榮(Feng-Jung Pai)

指導教授 ： 鄭雅文

國立臺灣大學/公共衛生學院/公共衛生碩士學位學程/碩士(2015年)

https://doi.org/10.6342/NTU.2015.01740

摘要

本研究主要在探討地方稅務人員的工作特質、疲勞感受與工作滿意度情形等;研究方法採問卷調查法，對象為新北市在職之地方稅務人員，包含各業務科、分處主任、科長、審核員、稅務員、助稅員及約聘僱人員;研究採「分層隨機抽樣」，研究工具為自填式結構問卷，問卷內容包括中文版「工作特質量表」、「哥本哈根疲勞量表」及職場暴力、工作滿意度等題目，共回收有效問卷384 份。資料分析方法有：描述性統計、卡方檢定、t 檢定、皮爾森相關係數、複迴歸羅吉斯分析等。本研究並與勞動部勞動與職業安全健康研究所之全國受僱者調查資料作比較。
獲致重要結果如下：
1. 工作特質方面，超過80%稅務人員認為工作高度重複性、非常忙碌且步調很快;工作負荷分數高於全國各行業。
2. 在主管與同事的社會支持方面，同意者比例超過80%，顯示職場中社會互動關係良好、工作能互相協助。但過去12 個月曾遭遇職場暴力的盛行率高於全國受僱者平均數，且達顯著差異，其中「言語暴力」有24.7%、「心理暴力」有12.2%。
3. 在疲勞狀態方面，本研究發現「個人疲勞」為中等以上者比例高於全國平均值，
並達顯著差異；「工作疲勞」平均分數亦高於2007 年全國調查平均值；但「服務對象疲勞」為中等以上比例則低於全國平均值，並達顯著差異。
4. 在工作滿意度方面，本研究發現稅務工作者的工作滿意度低於全國平均值，並達到顯著差異。
建議主管單位鼓勵員工持續進修學習，提高工作控制程度;結合資訊科技簡化作業程序，減輕工作負荷;定期工作輪調提升職能，關懷團隊成員，減少工作壓力與職場暴力影響，以留住優秀人才;營造健康職場以提升工作滿意度。

關鍵字

地方稅務人員 ； 工作特質 ； 職場疲勞 ； 職場暴力 ； 工作滿意度

並列摘要

The purpose of this study was to examine the associations of psychosocial work characteristics, burnout and job satisfaction in local tax officials.
Study participants were local tax officials who were workers of the Revenue offices of the New Taipei City Government, including department heads, general civial servants and contract-based employees. Study subjects were recruited by a stratified random sampling scheme. A structuralized self-administered questionnaire was used to obtain information concering psychosocial work chracteristics, burnout status and job satisfaction. The Chinese version of Job Content Questionnaire based on the demand-control-support model and the Chinese version of Copenhagen Burnout Inventory were included. Also included were items for workplace violence experiecned over the past 12 months. A total 384 valid questionnaires were collected. Data were analyzed with descriptive statistics, chi-square test, t-test, Pearson’s correlation coefficient, multiple logistic regression analysis. In addition, finding of this suvey was compared with that of the National Survey of employees conducted by the Labor and Occupational Safety and Health, Ministry of Labor of Taiwan.

Main findings of this study were as the following：
1. With regard to psychosocial job demands, more than 80% of the local tax officials reported high levels of repetitive work, , hectic work and work speed. The overall level of job demands was higher than the mean from the national survey of general employees.
2. With regard to social support at work, findings of this study showed that more than 80% of the study participants agreed that supervisor support and coworker support were good. However, the prevalence rates of workplace violence were higher than that of the general workers. It is worth noticing that 24.7% and 12.2% of surveyed subjects had experienced “verbal violence” and “psychological violence”, respectively, over the past 12 months.
3. With regard to burnout status, findings of this study indicated that the level of personal burnout was higher than that of the national average of general employees, so was the level of work-related burnout. However, the level of was lower than the national averages, but the difference was not statistically significant.
4. With regard to job satisfaction, findings of this survey showed that tax officials reported lower levels of job satisfaction than general employees of the national survey.
To promote workers’ health and job satisfication, the management should encourage staff to obtain further on-job training for a better job control, should simplify operating procedures through the aid of information technology to reduce workers’ job demands, and should improve work arrangement and workplace social interaction to reduce the negative impacts of job stress and workplace violence.

並列關鍵字

local tax officials ； psychosocial work characteristics ； burnout ； workplace violence ； job satisfaction

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