由於主計機構在組織管理上採用「一條鞭」的設計，而從指揮體系上又採 「雙軌制」的運作，使主計人員面臨二種指揮系統和組織目標造成角色衝突。本研究的目的在探討地方政府主計人員所遭遇之角色衝突類型、來源與原因，進而提出減少衝突之建議。 本研究採立意取樣的方式，於2003年07月16日至11月03日針對14位基隆市政府暨所屬機關學校的機關首長、副首長、單位主管以及主計人員進行預擬題綱之深度訪談，分別對：1.造成地方政府主計人員角色衝突的組織因素；2.造成地方政府主計人員角色衝突的制度因素；3.造成地方政府主計人員角色衝突的領導因素；4.造成地方政府主計人員角色衝突的個人因素 ；5.地方政府主計人員角色衝突的類型、來源與原因；6.角色衝突對個人的影響與因應方式，進行深度訪談，並整理分析訪談結果。 最後，依據訪談結果之分析與討論，本研究提出下列建議，以作為地方政府主計人員面對角色衝突之參考，以及上級主計機構、地方政府機關從事制度改革時之參考。 壹、對上級主計機構的建議： 一、合理調整輪調制度，減輕主計人員的工作壓力。 二、加強主計人員教育訓練，提昇專業與人文素養。 三、簡化會計事務與重覆性作業，建立共同性事務之權責分工表。 貳、對地方政府機關的建議： 一、建全機關內部控制。 二、加強機關首長及行政人員的法規素養。 三、加強公務人員溝通能力訓練與衝突管理的能力。 參、對主計人員的建議： 一、主動積極協助機關業務動。 二、增進本職專業能力，充實個人角色知能。 三、加強溝通技巧，與機關同仁建立互信基礎。 / Due to the Budget Accounting and Statistics organization uses” one-whip” in the organized management. But they also uses” two-track system” from the command system, and it makes accountants face two command systems and organized goals; so it causes the roles conflict. The purpose of the research is in order to survey the types, sources and reasons of the roles conflict. So we can give some suggestions how to reduce the conflict. Our research adopts the method of samplings from July16, 2003 to November3, 2003. Our targets are fourteen government officers, vice-officers, department managers and accountants that we proceed to make some outlines in advance and do some deep interview. There are six issues that we have to analyze and put results in order. A. The organized factors of causing the roles conflict of accountants in the Government Hall. B. The system factors. C. The leading factors. D. The individual factors. E. The types, sources and reasons. F. The roles conflict for the individual influence and solving methods. Finally, according to the results of analyzing and discussing, the research makes some suggestions to the government accountants for reference materials when they face the roles conflict and for higher budget accounting and statistics organizations and local institutions if they want to reform systems. A. Advices for higher budget accounting and statistics organizations: a. To readjust systems of taking turns reasonably and lighten the working pressures of accountants. b. To reinforce the educational training, raise professional and human quality. c. To simplify accounting affairs and repeated operations, set up the responsible tables of common affairs. B. Advices for local government institutions: a. To establish internal control of government organizations. b. To reinforce the laws and regulations quality for government officers and administrative staffs. c. To reinforce the training of communicative ability and the ability of the conflict management for officials. C. Advices for accountants: a. To assist government business initiatively and actively. b. To improve one’s job professional ability and enrich personal roles awareness. c. To strengthen communicative skills and build the foundation of trust with government staffs.

本文係探討台灣省基層主計人員工作滿足的程度，俾作為改善基層主計人事制度之參 考。全文共分五章，大約五萬餘字。第一章緒論分三節，分別就研究動機及目的，研 究問題及假設，研究架構予以扼要說明。第二章係有關文獻之探討，計分四節，先就 工作滿足之發展、定義、測量及理論基礎等予以闡述，接著就領導型態、工作特性、 性別角色等之意義、發展、測量及其工作滿足之關係分別予以介紹，以明其義。第三 章則敘述本文之研究方法，計分四節，包括研究對象，施測與收集資料程序，並討論 之。第五章則為結論與建議，計分三節，先簡略彙述本研究之重要發現，其次指出本 研究本過程中所受的限制，最後再根據研究結果提出一些建議。