員工是會計師事務所最大的經營資產，審計工作是一種高度工作時間密集且承載高度工作壓力之工作型態，如何留住高績效之員工，降低員工工作壓力以提昇事務所人力資源之運用，促使員工於工作上得到最大的滿足，以期產生更好的工作績效，進而達成會計師事務所最大之組織績效，是管理階層考量永續經營與提供高服務品質之主要因素。
本研究之目的在於研討會計師事務所員工之工作價值觀及工作壓力對工作滿意之相關是否會因休閒態度而有所改變；過度的壓力致使員工會較有休閒意願及態度，員工之個人工作價值觀及工作壓力對工作滿意之相關性為何，休閒態度是否為影響為工作價值觀及工作壓力對工作滿意之相關性。
　　本研究使用SPSS Windows 10.0 中文版並採用描述性統計、因素分析、信度分析、皮爾遜積差相關分析、多元迴歸分析及層級迴歸分析等統計方法進行分析，研究結果如下：

一、會計師事務所員工在工作價值觀中最主要為內在價值觀，其次分別為晉升價值及薪酬價值；最大壓力為個人因素(工作超時、負荷量過大)；休閒態度中休閒認知層面分數最高，其次為休閒喜好，最後為休閒意向；而於在工作滿意3項因素上，升遷及待遇最為滿意，其次為工作及夥伴，最不滿意為直屬主管。
二、工作價值觀構面中之「晉升價值」與工作壓力構面中之「工作本身」呈現正相關，與休閒態度構面中之「休閒認知」呈現負相關；「內在價值」分別與工作壓力構面中之「工作本身」及「個人因素」呈現正相關，與休閒態度構面中之「休閒認知」及「休閒喜好」呈現正相關，與工作滿意構面中之「工作及夥伴」呈現正相關；且工作價值觀構面中之「內在價值」及「晉升價值」對工作滿意構面中之「升遷及待遇」呈現正相關。工作壓力構面中之「工作本身」與休閒態度構面中之「休閒喜好」呈現正相關，並與工作滿意構面中之「升遷及待遇」及「工作及夥伴」呈現正相關。
三、在工作價值觀之三項變項中「內在價值」及「晉升價值」會顯著影響工作滿意之「升遷及待遇」，另，工作價值觀之「內在價值」也會顯著影響工作滿意之「工作及夥伴」。在工作壓力之三項變項中「工作本身」會顯著影響工作滿意之「升遷及待遇」及「工作及夥伴」；「工作環境」產生之壓力會顯著影響工作滿意之「直屬主管」之滿意。休閒態度之三項變項中以「休閒喜好」會顯著影響工作滿意之「升遷及待遇」及「工作及夥伴」。
四、工作價值觀與工作壓力之間存在高度正相關，員工由於個人工作內在價值觀、晉升及薪酬價值之判斷分對於工作本身、同事主管及個人體力等產生之壓力感受程度愈大。
五、工作壓力之「工作本身」與休閒態度之「休閒意向」有交互作用，對工作滿意之「升遷及待遇」，產生正面影響。

本研究除了對所得結果提出解釋外，並對研究結果的應用加以討論，同時也對未來研究提出一些建議。

The employees are the most valued asset of the certified public accountant firm. The auditing work is highly tense and extremely time-consuming. In order to provide the best satisfactory service for its clients and continuously run its businesses successfully, how to keep efficient employees, decrease work pressure, increase human resources, enhance work satisfaction, and eventually greatly benefit the firm is the most must-learn management topic.

The main purpose of this study is to understand the relationship among work value, work pressure, leisure attitude of the employees’ work satisfaction of a certified public accountant firm. Here are the research aspects.
1.Will the leisure attitude of the employees affect heir work value, work pressure and work　satisfaction?
2.What is the relationship between the work value of the employees and their over-loaded work pressure?
3.Will the leisure inclination and attitude affect the work value and pressure, and then consequently influence their work satisfaction?

The research methods include Descriptive Statistical Analysis, Exploratory Factor Analysis, Reliability Analysis, Pearson’s Product-moment Correlation, Canonical correlation Analysis, Multiple Regression Analysis, and Hierarchical Regression based Chinese version of SPSS Windows 10.0. The research results are as follows.

1.The inner value is the key of three factors of the work value for the employees of the certified public accountant firm. The second important factor is the promotion. And the compensation finishes the last.
2.The major factor of the work pressure comes from the workplace. Then it goes from the work itself to the individual health condition.
3.The leisure attitude factors are the leisure cognition, interests, and inclination according to priority.
4.The most important work satisfaction factor is the work promotion and compensation. The second is the work itself and their colleagues. The least satisfaction factor is the management and the profession of the superiors.
5.The promotion of the work value and the work itself of work pressure appear positive correlation and it shows negative correlation with the leisure cognition of the leisure attitude.

The inner value appears positive correlation with the factors stated as follows.
(a) the work itself and individual health condition of the work pressure
(b) the leisure cognition and interests of the leisure attitude
(c) the work itself, and colleagues of the work satisfaction

The work compensation shows positive correlation with the work place. And the inner value and promotion of the work value also shows positive correlation with the promotion and compensation of the work satisfaction.

The following factors are positive correlation with each other.
(a) the work itself of the work pressure AND the interests of the leisure attitude
(b) the work itself of the work pressure AND the promotion, compensation, work itself, and the colleague of work satisfaction
(c) the individual health conditions AND the leisure cognition
(d) the individual health conditions AND the management and the profession of the superiors

The work place AND the management and the profession of the superiors appear negative correlation.

6.The inner value and promotion of the work value significantly influences the promotion and compensation of the work satisfaction. Besides, the inner value significantly affects the work itself and the colleagues as well. The work itself of the work pressures significantly affects the promotion, compensation, work itself and the colleagues of the work satisfaction. The pressure occurring from the work place significantly influences the management and the profession of the superiors. The leisure interests significantly affect the promotion, the compensation, the work itself and the colleagues of the work satisfaction.

7.The work value and the work pressure show highly positive correlation. The inner value of the employees and their evaluation for the promotion and compensation lead to great influence of the pressure undertaking based on the work itself, the colleagues, and individual health conditions.
8.The work itself of the work pressure is interactive with the leisure inclination, and shows positive correlation with the promotion and compensation of the work satisfaction.

This study will provide the explanation of the results, discussions about the application, and suggestions for the future research.

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