會計師事務所屬於提供專業性知識與服務的產業，產業特性導致每年必須招募大量剛畢業的優秀人才，同時卻也無法避免人才大量流失，在面對基層員工大量離職的情形下，事務所如何留任表現較優異的員工已成為重要的課題。
本研究採用次級資料分析法，針對台灣的一家會計師事務所中不同考績查帳員的離職率進行分析。將該事務所近五年報到的查帳員依據低、中、高考績進行離職率分析，試圖從中了解在離職率居高不下的會計師事務所產業中，是否能有效的留住對事務所貢獻較高的員工。
研究結果顯示個案事務所的查帳員平均約任職3至4年，而其中高考績查帳員離職率又較低考績查帳員來的低。

Accounting firms are an industry that provides professional accounting knowledge and services. The characteristics of the industry make it necessary to recruit a large number of outstanding talents who have just graduated every year, but at the same time, it can not avoid the massive loss of employees. Faced with a large number of grassroots employees resignation, how to retain outstanding talent has become an important issue.
This study use a secondary data analysis method, analyzing the auditors turnover rate for a accounting firm in Taiwan. It analyze the resignation rate based on the difference performance of the auditors in the past five years and trying to understand whether it is possible to effectively retain employees who have contribute to the firm.
The results of the study show that the auditors of the case firm have been work for an average of 3 to 4 years, and the turnover rate of high performance auditors is lower than low performance auditors.

論文審定書…..............................................................................................................i
誌謝…..........................................................................................................................ii
中文摘要.......................……………………………..............……………....…...........iii
英文摘要…………………………...............……..………..............……………......iv
目錄..............................................................................................................................v
表次............................................................................................................................vii
第一章緒論……………….........................................................................................1
第一節研究背景及動機............…………………….............……….....….......1
第二節研究目的……………………………………………….........................3
第二章文獻回顧.........................................................................................................4
第一節離職...............................…………………………………......................4
第二節查帳員.....................................................................................................7
第三節查帳員之相關研究文獻.........................................................................8
第三章研究方法.......................................................................................................13
第一節個案研究法...........................................................................................13
第二節研究對象...............................................................................................13
第三節資料收集...............................................................................................17
第四節資料分析...............................................................................................17
第四章資料分析.......................................................................................................19
第一節人力數量與個人考績之分析...............................................................19
第二節不同考績者的離職率分析...................................................................23
第三節 FY15-FY16高考績者的各年度考績分析.........................................27
第四節 FY15-FY16低考績者的各年度考績分析.........................................32
第五節FY15-FY16高考績者的各年度離職率分析......................................37
第六節不同考績者的離職原因.......................................................................38
第五章討論與建議...................................................................................................41
第一節研究結論...............................................................................................41
第二節查帳員離職之探討...............................................................................44
第三節研究限制...............................................................................................46
第四節研究建議...............................................................................................46
參考文獻…………………………………………......................…………….……49

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