| 摘要: | 我國政府主計部門掌理歲計、會計、統計及資訊工作，其功能在健全政府財政，提升資源運用效益，以增進政府財務的效能；提升政府統計資訊效用，以發揮政府統計支援決策的功能。惟近年來，因應社會及科技環境變遷，政府積極推動行政革新及政府再造，主計的工作也面臨了功能及制度的挑戰，地方主計人員首當其衝，如何凝聚地方主計同仁的向心力，加強知識的學習，培養專業知能，以提升主計人員溝通協調的能力，進而獲得工作滿足並提振工作士氣，致能戮力來迎接挑戰，完成主計人員的組織使命，實值做深入之研究。 本研究之目的是探討地方主計人員的工作特性、知識學習、組織氣候、溝通滿足對工作滿足與工作士氣之關聯性研究，係採用問卷調查法，並以台中縣政府所屬主計人員為研究對象，共發出297份問卷，回收255份，扣除無效問卷7份，有效問卷248份，有效回收率為83.50%。 本研究之假設分為五類：一是個人特徵在各變項間的差異，二是變項間的相關性，三是變項間的影響關係，四是不同集群間的變項差異情形，五是各變項間之因果影響關係情形。 本研究採取SPSS統計視窗軟體作為統計分析的工具，針對樣本資料做因素分析、信度分析、描述性統計、t檢定分析、單因子變異數分析與事後多重比較、皮爾森相關分析、迴歸分析、集群分析及徑路分析等分析方法。 本研究主要發現如下：1.地方主計人員的個人特徵（年齡、婚姻狀況、服務年資、職位、服務 機關類型）對工作特性、知識學習、組織氣候、溝通滿足及工作滿足 與工作士氣有顯著差異。2.地方主計人員在工作特性、知識學習、組織氣候、溝通滿足、工作滿足及工作士氣各研究變項之間有顯著正相關。3.地方主計人員的工作特性、知識學習、組織氣候、溝通滿足、工作滿足對工作士氣有部分顯著正向影響。4.地方主計人員的工作特性、知識學習、組織氣候、溝通滿足及工作滿足各變項間對工作士氣以徑路分析方法分析，呈現顯著正向影響。 本研究依據上述研究發現，分別對主計主管機關、地方主計人員及未來研究者提出建議，以供參考。
The Budget, Accounting and Statistics（BAS）System helps our government to improve the finances of the country and enhances the effectiveness and efficiency by statistics-based decision. In recent years, due to the development of our society and technology, administrative reforms and government re-structure are initiated aggressively. Similarly, the BAS System also change markedly in work requirements. Controllers, especially those who conduct local government budgets, take up the challenge at first time. As a result, a further research on factors that influence job satisfaction and work morale by means of improving commitment of local controllers, professional knowledge, and communicative skills deserves attention. The purpose of this study was to examine the relationship among job characteristics, knowledge learning,organizational climate and communication satisfaction on job satisfaction and work morale in county local budget accounting and statistics staff. The study adopted questionnaires to get the real answer from the county local budget accounting and statistics staff in Tai-Chung. Of the 297 questionnaires sent out, 255 were returned, among which 7 were valid exclusive of 248 invalid. The returned rate of valid questionnaires was 83.50%. The study was involved in (1) the difference of individual characteristics in all variables, (2) the correlations among variables, (3) the interaction between variables, (4) the difference of variables from different groups, and (5) the causality between variables. This study has adopted SPSS FOR WINDOWS as the tool for statistical analysis. The methods for analysis of sample data were as follows: factor analysis, reliability analysis, descriptive statistics, t-test analysis, single factor variant analysis (one-way ANOVA), subsequent inspection, Pearson correlated analysis, cluster analysis, regression analysis, path analysis and so on. There are four major finding in the research as follows：1. The individual characteristics (i.e., age, marital status, seniority, current position, types of units) had shown significant difference in the variables of job characteristics, knowledge learning, organizational climate, communication satisfaction, job satisfaction and work morale in local budget accounting and statistics staff.2. Job characteristics, knowledge learning, organizational climate, communication satisfaction, job satisfaction and work morale in local budget accounting and statistics staff had significantly positive correlations with each other.3. Job characteristics, knowledge learning, organizational climate, communication satisfaction and job satisfaction in local budget accounting and statistics staff had significantly positive effects in part on work morale.4. The path analysis had also shown that job characteristics, knowledge learning, organizational climate, communication satisfaction and job satisfaction in local budget accounting and statistics staff had significantly positive effects in part on work morale. Based on the above, the study proposed some suggestions to the administrators of the accounting and statistics, local budget accounting and statistics staff and the future researchers. |
