地方主計機構由縣（市）政府主計室、所（附）屬會計機構、鄉鎮市（區）公所主計機構、各國中小會計機構等單位所構成。目前地方主計機構因地方政事逐年增加，惟主計員額卻未相對增加，致普遍存有許多人力資源管理問題。因此，本文就嘉義縣主計機構在實務上所存在之問題，以實地觀察及設計問卷調查等方式蒐集全縣主計人員工作滿足、工作意向、及基本特徵等資料，加以分析與研究。 有關問卷調查之分析情形如下：1.本縣主計人員之外在滿足高於內在滿足。2.個人屬性基本特徵與工作滿足之關係方面，經分析內在滿足及一般滿足皆與職位、服務機關有顯著差異；外在滿足則僅與服務機關有顯著差異。3.專任主計人員希望調職之單位以國中小會計人員最多，而最不喜歡到鄉鎮市公所及縣府主計室工作。4.國小兼任會計員最需要之協助項目依次為專人輔導、會計法規訓練、及建立工作手冊等。5.工作自主性方面，持中者較多，至主計人事及工作有否超然部分，大約各占一半左右，其中持否定立場者其主要原因係受機關長官或相關主管之影響。 本論文針對縣府主計室流動率高，延伸服務品質、服務效率、人員訓練、知識傳承等問題，以及國小兼任會計員所面臨之問題，提出縣府主計室人力資源管理策略及如何輔導國小兼任會計員之策略。希望藉組織知識之傳承、工作合理分配、加強訓練與輔導、及建立一些機制吸引人才投入，並以提高地方主計人員之工作滿足及適時掌握其工作意向之作為，以期主計工作能順利運作並發揮主計功能。 Local accounting and statistics organization include county (city) government accounting and statistics department, affiliated accounting institution, township (district/city) accounting office, and elementary/junior-high school institutions…etc. Under the effective management of the authority, the accounting managements of our counties proceed smoothly up to this stage. However, there still some problems existing in the area of human resources management in local accounting and statistics organizations. This study will survey the accounting and statistics staffs of Chia-yi County about the job satisfaction, work intention and other basic characteristics to find out the proper settlement of the staffs and hence provide the basic guidelines for the reform of the organizations. The results of the questionnaires show that: the outer satisfaction of the staff is higher than the inner satisfaction. As for the relation between individual attributes and satisfaction, it shows that inner and general satisfaction are both significant different with position and organization; while outer satisfaction has significant difference among the organizations. All the staffs prefer to transfer to elementary/junior-high school and were reluctant to work in the county and city office. The staffs in the school office need to be trained and provided with standard operation procedures. For the aspect of self-determination, most staffs point out that they were able to work along. Only their superiors biased few. This study also provides a strategic human resource management for the county accounting and statistics staffs. The strategy is based on the mobility of the personnel, service quality, effectiveness, personnel training, and accumulation of knowledge. We hope this strategy with further provide a mechanism to promote the performances of the accounting and statistics staffs.
