Impact Study Of The Psychological Contract On The Accountants Job Satisfaction

There is a move forward and development fast in 21 Century.Today, humen resource is becoming an important and scarce. In modern growing market competition mechanism, enterprise is facing a great challenge from external environment, and uncertainty has become the primary problem, finally the enterprise organization and its employees of the relationship changes. The situation that employees'loyalty and hard working can bring stability for no longer exist, thus, current industry and academia make extensive research on employee loyalty decrease and turnover rate. However, the immediate cause for the resignation is that the employees are not satisfied with present work.The psychological contract can, from the inner, adjust the relationship between employee and enterprise, establish the harmonious psychological contract management to enhance the enterprise cohesive force, and improve employee satisfaction to construct the good stable relationship between enterprise and staff. And job satisfaction is the physiological and psychological satisfaction from the feelings on the surrounding the overall work environment and work (Hoppock,1935). This paper will get the psychological contract and job satisfaction relates together, to verify whether the psychological contract of employees can decide the job satisfaction level, and how to improve employee psychological contract, thereby enabling their job satisfaction.This paper will enter from the narrow sense of psychological contract concept, and use the psychological contract of 3d model from the domestic scholars into LiYuan (2002) in China culture background research as the psychological contract constitute dimension, that divided psychological contract into six kinds of situations:organization standard responsibility organization interpersonal responsibility and organizational development-oriented responsibility that employees recognized, employees standard responsibility, employee interpersonal responsibility and employee development-oriented responsibility that employees recognized. This paper aims to study the relationship among the psychological contract structure dimension, inner relationship and job satisfaction of the accounting personnel in the western region of China.In this paper, based on relevant literature review of the psychological contract and job satisfaction, using the foreign relatively mature questionnaire, plus China context factors, made a 320-personnel survey about big enterprise accounting in the western region, Job satisfaction using current mature questionnaire. Finally, we use SPSS 17.0 to analysis the on data from the 290 questionnaire that passed muster, the main research results that this paper adopts are:1. The "organization responsibilities and employee responsibilities that employee recognized of the psychological contract on accounting personnel in the western region conform to the three-dimensional structure:standard responsibility, development-oriented responsibility and interpersonal responsibility.2. The sex, marriage, the job seniority and education of demographic variables have no significant influence on psychological contract of accounting personnel in the western region; Age has no significant influence on employees'responsibility of standard responsibility and development-oriented responsibility, and has significantly influence on the other; The company properties has significantly influence on psychological contract.3. Descendants dimensions of responsibility of organizational norms and organizational responsibility in interpersonal in Seniority and organizational liability correlated weaker negatively; In the significant level of 0.05 below, employees and their employees norms dimension responsibility appeared weaker correlative In the significance level of 0.01 below, the company properties and job satisfaction and employee development-oriented responsibility as well as the type of responsibility of employee interpersonal presents significant positive correlation.4. Employee thinks that the responsibility of organization and employee responsibilities and dimensions between them present significant correlation.5. The responsibility of organization of three specific dimension, there are existing predictive power in to job satisfaction-the type responsibility of organization interpersonal has the strongest predictive power, the responsibility of organize development-oriented has predictive power neonatal and the responsibility of regulating organization last. In the three dimensions of organizational norms type, only the responsibility of regulating organization is negative.6. The three specific dimension of employees responsibility, to predict job satisfaction---has the strongest prediction on force-employees development-oriented liability, employees interpersonal type responsibility and liability of the standard type employees were significantly greater than 0.05, T that employees interpersonal type responsibility and standardize type responsibility for employees job satisfaction without significantly predictive power.Finally, based on the research of enterprise, this paper summarizes three practical inspirations for the human resource management.1. In the recruitment process, to deliver real reliable recruitment information is the basis to establish the psychological contract of the accounting personnel. In the recruitment process, enterprises should provide reliable relevant enterprises information to allow for the accounting personnel have relatively comprehensive enterprise and true understanding, avoid commitment by enterprise that can not make up. 2.In work adapting period, managers should strengthen the communication with the accounting personnel, will exhaust accountants psychological contract as far as possible, prevent the expectations of accounting personnel, set up the positive enterprising organization culture, work hard to keep dynamic balance between employees and organizational, keep the psychological contract.3. In the official work period, when enterprise managers implement psychological contract management, according to the different needs of accounting personnel salary level, scientifically design management system and performance management system, achieves the external competitive, internal fairness, satisfy the accounting personnel have the rational demands, make the accounting personnel create value for enterprise.Anyhow, the enterprises should strengthen the management of organization of responsibility and liability of the accounting employee, making the accounting personnel feel organization overall harmonious atmosphere, realize the accounting personnel's own development, continuously improve the accounting personnel job satisfaction, promote enterprise performance.