中文摘要：

本文基于资源依赖理论,从心理脱离视角研究了地市级审计局审计人员的工作压力与工作绩效之间的关系。通过实证研究发现,地市级审计局审计人员的工作压力、心理脱离、工作绩效均存在人口统计特征差异;地市级审计局审计人员的工作压力与工作绩效二者之间呈现倒U型关系;地市级审计局审计人员的心理脱离水平对工作压力与工作绩效之间的倒U型关系起到增强的作用。研究结果将对地市级审计工作人员的管理具有重要现实意义。

英文摘要：

Based on Resource -Conservation Theory, the study of the relationship between job stress and job performance of auditing staff is carried out from psychological detachment from work. Through the empirical analysis of 391 questionnaires, the study finds that ： the job stress, psychological detachment and job performance of the auditing staff have different in the demographic characteristics, There is an inverse U type relationship between job stress and job performance of the audit staff＇s, and The psychological detachment level of the auditing staff has an enhanced role to inverse U type relationship between work stress and job performance. The research results will have important practical significance to the audit staff management.