国家审计人员心理契约、工作满意度与知识共享行为  

National Auditors' Psychological Contract,Job Satisfaction and Knowledge Sharing Behavior

作　　者：王士红[1] 顾远东[2] 

机构地区：[1]南京审计学院国际审计学院,210017 [2]南京工业大学经管学院

出　　处：《审计研究》2012年第1期48-54,共7页Auditing Research

基　　金：国家自然科学基金项目(70972036);国家自然科学基金项目(71173102);教育部人文社科青年项目(10YJC630247);教育部人文社科项目(10YJC630061)以及教育部人文社科项目(09YJA630061)等的资助

摘　　要：在知识经济的时代,知识成为组织提升核心竞争力的主要因素。本文基于文献研究提出了国家审计人员心理契约与知识共享行为的关系以及影响这种关系的工作满意度的假设。根据315份问卷的实证研究发现,心理契约与审计人员知识共享行为显著正相关;心理契约与审计人员工作满意度显著正相关;工作满意度与审计人员知识共享行为显著正相关;工作满意度在心理契约与审计人员知识共享行为关系中起部分中介作用。研究结论对于国家审计机关识别审计人员的心理需求,提高工作满意度,促进知识共享有重要的理论意义与实践价值。In the knowledge economy era, knowledge becomes the main factors for the organization to enhance the competitiveness. Based on literature study, the paper proposes the assumption relationship between national auditors＇ psychological contract and knowledge sharing behavior. Based on 315 questionnaires empirical studies, the conclusions are that psychological contract is positive to auditor knowledge sharing behavior; psychological contract and job satisfaction are significant positive correlation; Job Satisfaction and audit staff knowledge sharing behavior are significantly correlated; job satisfaction plays some intermediary role in the relationship between psychological contract and knowledge-sharing behavior. The findings have important theoretical significance and practical value in identifying the psychological needs of auditors, improving job satisfaction, and promoting knowledge sharing.

关 键 词：心理契约 工作满意度 知识共享行为 国家审计人员 

分 类 号：F239.4[经济管理—会计学]