主計人員工作壓力之研究 : 以臺北市政府為例

淡江大學機構典藏 > 商管學院 > 公共行政學系暨研究所 > 學位論文 > Item 987654321/74387

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Title:	主計人員工作壓力之研究 : 以臺北市政府為例
Other Titles:	The research on job stress of budget, accounting and statistics personnel in Taipei City Government
Authors:	洪粹蓮;Hung, Tsui-Lien
Contributors:	淡江大學公共行政學系公共政策碩士在職專班黃一峯;Huang, Yi-Feng
Keywords:	工作壓力;壓力管理;主計人員;Job stress;Job Stress Management;BAS
Date:	2011
Issue Date:	2011-12-28 18:29:32 (UTC+8)
Abstract:	主計的「一條鞭」制度使得主計人員長久以來被賦予財務監督和內部審核的使命，常給人刻板或墨守成規的印象，在與行政人員業務的溝通上很容易被視為固執而難以協調，而近來政府的施政隨著民主政治的發展及地方行政首長民選方式產生，政府的角色、職能趨向以民意為依歸，講求效率、便民和創新服務的理念，因此主計人員的角色亦隨之由傳統消極的防弊功能逐漸轉化為興利為主，防弊為輔的積極功能，除了傳統財務監督防弊的責任外，又肩負協助機關業務推動的訴求，時常陷入為推動機關業務績效的達成卻又受制於法定作業程序規範的兩難之中，在角色的扮演上面臨衝突和壓力。本研究之目的在於探討臺北市政府主計人員工作壓力的主要來源、壓力反應及其因應之道。本研究共發出315份問卷，回收301份，有效樣本為292份，發現受訪主計人員所面臨之壓力感受以「工作負荷」層面所造成的壓力感受最大，其次為「角色衝突」層面；壓力反應則以「心理反應」層面的反應程度最大，其次為「行為反應」層面；壓力管理以採取「尋求支持」的頻率最高，「情緒調適」次之，再其次為「問題解決」。經以t檢定及單因子變異數分析結果，發現工作壓力源會因不同性別、婚姻、年齡、教育程度、服務年資、服務單位而存有差異；壓力反應會因不同婚姻、年齡、教育程度、服務年資、服務單位而存有差異；壓力管理會因不同婚姻、年齡、教育程度、服務年資、服務單位而存有差異。本研究建議如下：（一）主計處應提供充足的支援以為外派主計人員之後盾；（二）加強對其他單位人員宣導主計法規等觀念，以減少因認知差異所產生之衝突與壓力；（三）良好的關懷領導方式將有效降低主計人員工作壓力；（四）主計人員應積極了解派駐機關業務並維持良好的溝通模式；（五）主計人員宜努力培養挫折容忍力及良好的情緒管理；（六）多參加一些自己有興趣的活動，培養養閱讀、運動的習慣。 The so-called “one whip” design created Budget, Accounting and Statistics (BAS) personnel a centralized, efficient, well-disciplined system. But, it also made the stereotype of impression that BAS personnel are rigid, conservative, stubborn, and hard-to-coordinate with other government departments. In the trend of Democratic development, the roles and functions of government need to emphasize effectiveness, customer satisfaction, and innovation to meet the demands from the public. It’s necessary for BAS personnel to shift their roles from negative prevention to positive initiatives to help government agencies to promote their activities. Under such trends, BAS personnel face the conflicts from their tasks which provide them great job stress. This thesis aimed to explore their stressors, stress reactions, and strategies of stress management. A questionnaire was distributed to BAS personnel in Taipei City Government. With the 292 of effective respondents, the major findings of this survey were as the following, 1. Job overloading and role of conflict were the major stressors. 2. BAS personnel tends to take “looking for support”, “adjusting emotion”, and “problem solving” as the methods of releasing job stress. 3. It indicated that there were significant differences among different demographical factors toward job stress and reactions. Suggestions for practice and future study were proposed.
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