政府审计机关工程审计人员工作压力研究综述  

A review of research on work stress of engineering auditors in government auditing agencies

作　　者：王心怡[1] 华娴 Wang Xinyi;Hua Xian(School of Engineering Auditing,Nanjing Audit University,Nanjing,Jiangsu,211815;Macao University of Science and Technology,Macao,999078)

机构地区：[1]南京审计大学工程审计学院,江苏南京211815 [2]澳门科技大学商学院,中国澳门999078

出　　处：《市场周刊》2023年第5期186-190,共5页Market Weekly

摘　　要：党和国家对投资审计工作的要求不断提高,审计机关被赋予的审计任务也越来越重,工程审计人员承受的压力随之增大,这不仅会降低审计效率,影响审计质量,还会对审计人员身心健康带来不利影响。文章回顾了过去学者关于工作压力、工作压力源以及工作压力影响的相关研究,并针对政府审计机关工程审计人员的工作压力源进行深入研究。The requirements of the Party and the State for investment auditing work have been increasing,and the auditing tasks given to audit institutions have become heavier and heavier,and the pressure on engineering auditors has increased,which not only reduces audit efficiency and affects audit quality,but also adversely affects the physical and mental health of auditors.The article reviews relevant studies on work stress,work stress sources and the effects of work stress by scholars in the past,and conducts an in-depth study on the work stress sources of engineering auditors in government auditing institutions.

关 键 词：工程审计 工作压力 文献综述 

分 类 号：F239.66[经济管理—会计学]