審計部縣（市）審計機關審計人員工作壓力、人格特質對工作滿意關係之研究

According to the world competitiveness book of 2004, released by The IMD international business school and World Economic Forum（WEF） on end of Oct. 2003, both disclosed the ranking of world competitiveness, the business efficiencies of Taiwan ranked on top ten of the world, but governments' embarrassed. Through the ranking list, growth competitiveness of Taiwan encumbered by government. How to improve government's efficiency is the first priority at this stage. Therefore, auditors not only have to be responsible to his/her own unit, but also to all the nations, in the other word, auditors need to make full effort in maintaining auditing quality to render people's reliance.Auditors are suffering not only heavy workload, but also great pressures. It’s of critical importance to reduce auditors’ negative work pressures and enhance their life quality. Thus, this research is aim at exploring the relationship happened among work pressure, personal characteristics and job satisfactions so as to provide the findings for management and auditors’ reference. The main issues to be discussed include follow aspects happened to all the regional auditors: 1. perception of work pressure,2. perception of job satisfaction,3. the influence of work pressure to job satisfaction,4. the relationships between personal characteristic and job satisfaction through work pressure, and 5. those main variables, such as work pressure, job satisfaction and personal characteristic, how those factors interact with personal attributions. This study, which takes the regional auditors as passive investigators, according to relative reference and real situation occurred in their work place, is mainly discussing the specifics of job satisfaction, work pressure, and personal characteristics. In conformity with research object, this academic paper applied research methods include literature review, and questionnaire survey, and further, software as SPSS is utilized for descriptive statistical analysis. As to specific methods, including factor analysis, reliability analysis, correlation analysis, multivariate analysis of variance, MANOVA, and multiple regression analysis.After reviewing several sorts and conditions of relevant references and papers, we inferred a reaction model from literature reviews. The model sets job satisfactions as the dependent variable, job stress as the independent variable, the local government auditors’ personality as the mediator and, thus, we develop the topic and hypothesis in accordance with it. In conformity with research motivation, purpose and consequence of literature review. This study takes 20 local governmental auditors as research target, using questionnaires to collect data sets and making statistical analysis, we conclude the finding as follows： 1. Work pressures will influence auditors’ job satisfaction. 2. Personality plays a significant mediating effect between job stress and job satisfaction. 3. Optimistic personality is good for drowning personal job stress and lift oneself job satisfaction.