摘要
随着我国经济社会发展面临的严峻挑战以及国家审计数智化的转型升级,我国审计人员在工作中面临的压力逐步增大。新时代,如何感知并管理国家审计人员的工作压力已成为审计机关极为关注的问题。本文在文献梳理的基础上,首先,基于个人因素、工作因素、组织因素与环境因素四个层面设计国家审计人员工作压力源指标体系;其次,借助AHP-DEMATEL方法探索国家审计人员工作压力模型的构建机制与运行步骤;最后,探析国家审计人员工作压力管理的优化策略,以期为国家审计机关加强审计人员的工作压力管理实践提供理论支持。
With the severe challenges laced by China’s economic and social development and the transformation and upgrading of national audit digitization,the pressure faced by auditors in China is gradually increasing in their work.In the current era,how to perceive and manage the work pressure of national auditors has become a highly concerned issue lor audit institutions.On the basis of literature review,this paper first designs an indicator system of national auditors’work stress sources based on lour aspects;personal factors,work factors,organizational factors and environmental factors.Secondly,it explores the construction mechanism and operation steps of the national auditors’work stress model with the help of AHP-DEMATEL method.Finally,it explores the optimization strategy of stress management of national auditors’work,In order to provide theoretical support for the national audit institutions to strengthen the work of auditors stress management practice.
作者
刘国城
陈嘉琪
陈意正
Liu Guocheng;Chen Jiaqi;Chen Yizheng(School of Accounting,Nanjing Audit University,Nanjing 211815)
出处
《中国审计评论》
2023年第2期11-29,共19页
China Auditing Review
基金
江苏高校哲学社会科学研究项目(2022SJZD057)
江苏省研究生科研与实践创新计划项目(SJCX23_1032)
江苏高校“青蓝工程”中青年学术带头人资助项目
江苏高校优势学科建设工程资助项目(PAPD)
