Research On The Influence Of Accountanta’ Burnout On Corporate Financial Performance Under Salary Gap

In recent years, the people’s attention has been focused on the accountants who easily develop the burnout but was rarely valued, because the quality of accounting information occurring frequently, accountants "death from overwork" and other phenomena become prominent. In addition, China’s current social economy is in a weak state, as well as the economic downward pressure intensified, forcing enterprises to adjust the internal salary range in order to minimize its negative effects. So, as far as the current economic situation of our country, it has become the focus of academic widespread attention that exploring how to alleviate the negative impact of the accounting personnel’s job burnout and the salary gap, to reduce the adverse consequences in corporate financial performance, which caused by job burnout and the salary gap.Aiming at the effect of accounting personnel’s burnout on the company’s financial performance, and comprehensive using questionnaire survey, pass analysis method, this paper empirically analyses whether the level of salary gap has a moderating effect on the influence of the accounting personnel’s job burnout with the company’s financial performance:First of all, on the basis of combing the relevant literature, this paper was investigation of the accountants in Beijing, Tianjin and Hebei region by using questionnaires, and designed the accounting personnel job burnout inventory. Combined with the theory of psychological contract, the relationship between job burnout and corporate financial performance was studied by using structural equation model, and the results showed that the accounting personnel’s job burnout is negatively related to corporate financial performance. And the influence of the three dimensions of job burnout on the performance of accounting personnel is different, which was increased from the emotional exhaustion the diminished personal accomplishment, and the depersonalization.Secondly, in view of the empirical results that job burnout of accountants is negatively correlated with corporate financial performance, this paper examined the moderating effect of pay gap. Using the multi group analysis, this paper examined whether the influence of the accounting personnel’s job burnout on the company’s financial performance under different levels of salary gap is changing. The results showed the moderating effect of pay gap is obvious, and the regulation effect of a high level of gap is greater than the low level of gap.Finally, according to the empirical results of this paper, this paper put forward effective suggestions from the perspective of the prevention of accounting personnel’s job burnout and the optimization of enterprise salary system.