| In recent years,with the implementation of the "full coverage" of auditing and institutional reform,as an important part of the party and state supervision system,auditing shoulders the important mission of promoting the modernization of the country’s governance system and governance capacity.The status of state auditing is getting higher and higher,the state has given more and more responsibilities to audit institutions,and auditors are faced with more and more heavy tasks.Faced with new challenges,the original auditors can no longer meet the needs of auditing in the new era.We urgently need a group of high-quality,professional,politically conscious,professional,and law-abiding compound audit cadres.Carry out audit work.However,the reality is that the loss of auditors in audit institutions,especially grass-roots audit institutions,is increasing day by day,which leads to more difficulties in the work of grass-roots audit institutions,low quality of audit work and low efficiency of audit work.A great loss has come.Therefore,it is of great significance to explore the reasons for the resignation intention of grass-roots government auditors,and to suggest that grass-roots audit institutions take corresponding measures to reduce the work pressure of auditors,which is of great significance to retain outstanding audit talents and improve audit quality and efficiency.This paper conducts an empirical study on the grass-roots government auditors through the interview method combined with the questionnaire survey method,and studies the influence of the work pressure of the grass-roots government auditors on their willingness to leave.First-hand data,use SPSS23 to process and analyze the data.The study found that:(1)work pressure has a significant positive impact on the willingness of grass-roots government auditors to leave;(2)work pressure significantly negatively affects the psychological contract of grass-roots government auditors;(3)psychological contract significantly negatively affects grass-roots government auditors(4)Psychological contract plays a mediating role in the relationship between work pressure and resignation intention of grass-roots government auditors;(5)Leader-member exchange relationship plays a role in the relationship between work pressure and resignation intention and psychological contract of grass-roots government auditors regulating effect.To sum up,this paper puts forward suggestions to reduce the willingness to leave the grass-roots government auditors from the aspects of system,management and organization through the research on the relationship between the above variables. |