The Influence Study Of Psychological Contract Of Government Auditors On Turnover Intention

With the full implementation of audit coverage,the role of national audit in state governance is becoming more and more prominent.The establishment of the central audit committee and the proposal of the State Council's institutional reform plan have further strengthened the supervisory role of the state audit.In order to advance the new development of the audit business,chief auditor Hu Zejun stressed the importance of strengthening auditing supervision and fulfilling the responsibility of audit supervision more effectively.This puts forward new requirements for the quality and quantity of the audit team,and needs a group of high quality audit personnel with high political quality,strong business ability and excellent style to carry out the audit work.However,there are some core audit personnel loss in current audit institutions,which have hindered the development of audit and caused great losses to the audit industry.Therefore,it is of great significance to discuss the factors of government auditors' turnover,take corresponding measures to strengthen the job satisfaction of the government auditors,detainment the outstanding personnel of the audit,and improve the quality and efficiency of the audit work.This study is based on demand hierarchy theory,social exchange theory and audit behavior theory and research on the influence mechanism of psychological contract on turnover intention of government auditors.Compiling the questionnaire through interviews with government audit experts and small sample tests and geting one hand data on the basis of a large scale research.STATA12.0 and AMOS22.0 were used to process and analyze the results of the questionnaire.The results show that:(1)The psychological contract of the government auditors has a significant negative correlation with the turnover intention,among them,environmental support and material incentives have a negative impact on turnover intention,development opportunities have a positive impact on turnover intention;(2)The job satisfaction of the government auditors has a significant negative correlation with the turnover intention;(3)Job satisfaction of government auditors plays a complete intermediary role;(4)The exchange relationship between government auditors and leadership plays a regulatory role.The innovation of this research is mainly reflected in the following two aspects.First of all,from the object of study,the previous research on government audit mainly involves the object of audit,but this research takes the government auditors as the research object,and extends the research field to the audit subject,which enriches the research of the basic audit theory.Secondly,from the research method,In the past,the study of government audit used more second-hand data,such as the collection of audit results bulletin,China audit Yearbook,Audit Office website and other channels.This study uses questionnaire method to obtain one hand data from the scene reclaim way,expanding the research methods of the government audit field.