地方稅務人員工作壓力、生命意義與工作倦怠之相關研究－以南部五縣市為例

南華大學機構典藏系統 > 人文學院 > 生死學系(生死學系碩士班,哲學與生命教育碩士班) > 博碩士論文-生死學系碩士班 > Item 987654321/17806

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题名:	地方稅務人員工作壓力、生命意義與工作倦怠之相關研究－以南部五縣市為例
其它题名:	The Study of working pressure, life definition, and professional burnout of local taxation officials--Using five southern counties as examples
作者:	王惠玲 Wang, Hui-ling
貢獻者:	生死學系歐慧敏 Hui-min Ou
关键词:	工作倦怠;生命意義;工作壓力;地方稅務人員 life purpose;work pressure;Local taxation personnel;professional burnout
日期:	2012
上传时间:	2015-01-06 15:01:54 (UTC+8)
摘要:	本研究旨在探討地方稅務人員的工作壓力、生命意義與工作倦怠之現況及其關係，以及不同背景變項在三者間的差異，並進而瞭解工作壓力與生命意義對工作倦怠的預測性。　　　本研究以「地方稅務人員工作壓力、生命意義與工作倦怠關係問卷」實施問卷調查，並以嘉義縣、嘉義市、臺南市、高雄市及屏東縣等南部五縣市的稅捐處或稅務局（含分處或分局）之稅務人員為研究對象，透過分層比例抽樣，共取得有效樣本713份。問卷調查所得資料並分別以描述性統計、獨立樣本t檢定、單因子變異數分析、皮爾森積差相關分析及多元迴歸分析等統計方法進行分析。研究分析結果得以下結論與發現：一、地方稅務人員的工作壓力知覺屬於中等程度，其中以「工作負荷」的壓力感最大。二、地方稅務人員生命意義的感受屬於中等略高程度，其中以「靈性提升」層面最高。三、地方稅務人員的工作倦怠感受屬於中等略低程度，其中以「情緒耗竭」的感受最大。四、女性、年紀較輕、年資較淺、未婚、無子女的地方稅務人員其工作壓力感受較高。五、女性、年紀較長、高中（職）以下程度、年資較深、主管職務、已婚、有子女的地方稅務人員其對生命意義的感受較高。六、年紀較輕、大學程度、年資較淺、未婚、無子女的地方稅務人員其工作倦怠程度較高。七、工作壓力與生命意義之間有顯著的負相關；工作壓力與工作倦怠之間有顯著的正相關；生命意義與工作倦怠之間有顯著的負相關。八、地方稅務人員的工作壓力與生命意義對工作倦怠具有預測力，其中以「工作負荷」層面的預測力最高。　　　根據上述研究的結論與發現，本研究對稅務行政機關、地方稅務人員及未來研究提出幾項建議，以供參考。　　This research explores the correlation between working pressure, professional burnout, and the notion of one’s life searching of their life’s purpose, as well as investigating the effects different backgrounds have on each of the three, in order to understand the impact that working pressure and life purpose have on professional burnout. 　　　A questionnaire focusing on working pressure, life purpose, and professional burnout of local taxation personnel was conducted. Taxation personnel of Tax Bureau and Revenue Service from Chiayi County, Chiayi City, Tainan City, Kaohsiung City, and Pingtung County (including all subunits) were along the interviewees. After stratifying proportional sampling, the total effective samples obtained were 713. 　　　Descriptive statistics, T-test, One Way Analysis of Variance, Person’s Correlation and Simple Linear Regression, and Multiple Regression Analysis were utilized in analyzing the research data, research findings are as follows:1. The work pressure sensitivity ranking of the local taxation personnel is medium. Among all categories, “workload” imposes the most pressure on the interviewees. 2. Purpose of life ranks medium to high among local taxation personnel, within this category, “soul evolvement” is the most significant. 3. The sensitivity of professional burnout is classified as medium to low among interviewed taxation personnel; the feeling of “emotional burnout” is the most sensible. 4. Single, young, junior female taxation employees who are without children, were more sensitive to working pressure.5. Married, senior taxation personnel with children who are younger than high school age are more sensitive to purpose of life.6. Single, young, junior taxation personnel with bachelor’s degree has a higher tendency to experience professional burnout.7. There is a negative correlation between work pressure and purpose of life; a significant positive correlation between working pressure and professional burnout; a negative correlation between professional burnout and purpose of life.8. Working pressure and purpose of life are indicators of professional burnout; “workload” is the most significant indicator of all. 　　　Based on the findings from this study, some recommendations for Tax Bureau, local taxation personnel and future researches are made.
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