管理评论 ›› 2020, Vol. 32 ›› Issue (9): 229-238.

• 组织行为与人力资源管理 • 上一篇    下一篇

政府审计人员的工作压力对职业倦怠的影响:心理契约与领导成员交换的作用

周文莉1,2, 顾远东3, 彭纪生1   

  1. 1. 南京大学商学院, 南京 210093;
    2. 南京审计大学商学院, 南京 211815;
    3. 南京财经大学工商管理学院, 南京 210023
  • 收稿日期:2018-09-14 出版日期:2020-09-28 发布日期:2020-09-30
  • 通讯作者: 顾远东(通讯作者),南京财经大学工商管理学院副教授,硕士生导师
  • 作者简介:周文莉,南京大学商学院博士研究生,南京审计大学商学院讲师;彭纪生,南京大学商学院教授,博士生导师。
  • 基金资助:
    国家自然科学基金项目(71801131;71672083);教育部人文社会科学基金青年项目(17YJC630030);江苏省高校人文社会科学项目(2016SJB630050)。

Effect of Job Stress on Job Burnout of Government Auditors: The Role of Psychological Contract and Leader-member Exchange

Zhou Wenli1,2, Gu Yuandong3, Peng Jisheng1   

  1. 1. School of Business, Nanjing University, Nanjing 210093;
    2. School of Business, Nanjing Audit University, Nanjing 211815;
    3. School of Business Administration, Nanjing University of Finance & Economics, Nanjing 210023
  • Received:2018-09-14 Online:2020-09-28 Published:2020-09-30

摘要: 近几年,国家越来越重视政府审计工作,社会各界对政府审计工作的期望也越来越高,政府审计人员的工作压力随之越来越大。本研究以346名地方政府审计人员为样本,实证检验了政府审计人员工作压力对职业倦怠的影响,并深入探究了心理契约、领导成员交换在政府审计人员工作压力与职业倦怠关系中的作用,结果发现:(1)政府审计人员的工作压力对职业倦怠有显著影响;(2)心理契约在政府审计人员的工作压力与职业倦怠之间起部分中介作用;(3)领导成员交换调节了政府审计人员工作压力与职业倦怠的关系,即领导成员交换缓解了政府审计人员工作压力对职业倦怠的影响。以上研究发现对于地方审计机关加强审计人员的压力管理,减缓审计人员职业倦怠,激发其工作热情有重要的借鉴意义。

关键词: 政府审计人员, 工作压力, 职业倦怠, 心理契约, 领导成员交换

Abstract: In recent years, the government has paid more and more attention to the government audit work, and people' expectations of government auditing are increasing. Accordingly, government auditors' job stress is increasing. This study investigates 292 local government auditors to examine the effect of job stress on job burnout. The results show that:1) Government auditors' job stress has significant impact on job burnout. 2) Psychological contract partially mediates the relationship between job stress and job burnout of government auditors; 3) Leader-member exchange moderates the relationship between job stress and job burnout of government auditors, that is, leader-member exchange alleviates the impact of job stress on job burnout of government auditors. These findings have important reference significance for local audit institutions to strengthen stress management of auditors, alleviate government auditors' job burnout and stimulate their enthusiasm for work.

Key words: government auditor, job stress, job burnout, psychological contract, leader-member exchange