本研究的研究方法，在會計師事務所方面，採用半結構式的訪談；在學生方面，採用問卷調查。訪談大綱與問卷設計的編製係由研究者參閱相關文獻，以及與相關專家討論後發展而成。本研究之研究對象乃涵蓋會計師事務所負責相關實習計劃人資部專員 、會計系實習學生，研究結論如下： 一、實習計劃對會計師事務所而言 (一)有助於預先找尋發掘合適人才。 (二)具有廣告效果。 (三)產出效益大於投入成本。 二、實習計劃對會計系實習學生而言 (一)有助將學校所學理論與實習實務工作相結合。 (二)有助與人相處互動的人際關係。 (三)有助對畢業後增加工作機會。 (四)有助未來生涯規劃。 The purpose of this thesis is to explore the satisfaction of department of accounting students on the CPA Firms’ Internship, including: 1.Explore CPA firms’ satisfaction to internship plans include of seeking for the excavation appropriate persons in advance, promote CPA firms brand name and internship plans in cost-benefit aspect. 2.Explore students’ satisfaction to CPA firms’ internship plans include of the combination of theory and practice, interpersonal relationship, job opportunity after the graduation and career plan in the future.
In CPA Firms aspect, we use semi-structured interview. In students aspect, we use the questionnaire survey.The interview program and the questionnaire design''s establishment is refers to the related literature as well as after being related experts to the object of this research include the staffs of the human resources department of CPA firms and the department of accounting internship students. The research conclusion are as follow： 1.For CPA Firms, the internship plans can (1)help them to excavate the appropriate person in advance. (2)provide advertisement effect (3)increase cost-benefit 2.For the department of accounting internship students, the internship plans can (1)help to combine the theory and the practice (2)contribute to their interpersonal relationship (3)assist them to increases the job opportunity (4)help for their career plan in the future.