本研究主要針對主計人員的角色衝突與職業倦怠感的程度和關聯性進行討論，並以JD-R模型為基礎，將人際溝通能力的傾聽與表達能力，視為主計人員在工作上的重要資源，進一步探討傾聽與表達能力，是否能調節主計人員角色衝突與職業倦怠的關係。本文以全國主計人員為研究對象，透過主計人員內網系統發放問卷，共計成功回收418份問卷。依據資料分析結果，本研究發現：（1）主計人員的角色衝突與職業倦怠呈現正向關聯性；（2）傾聽能力能緩和角色衝突與情緒耗竭的關聯性；（3）傾聽能力也能緩和角色衝突與去人性化的關聯性。基於以上研究結果，本研究提出以下建議：（1）主計法規鬆綁與彈性化作業；（2）建立標準的核銷作業流程，落實教育訓練；（3）為了減緩主計人員與業務單位衝突，加速推廣經費結報系統，於各單位發展數位化應用，落實標準作業準則與流程，是可考慮的方法；（4）未來的訓練及活動中加入溝通能力課程，強化傾聽技巧，強化主計人員自我資源，應更能降低工作中緊張嚴肅的氣氛，創造出和諧的工作氛圍。

Public agencies often complain about the regulations of Budget, Accounting and Statistics (BAS) agencies, also allege that BAS dominate the Taiwan government. Conversely, BAS personnel often find themselves in a difficult position when faced with the conflict between their professional responsibilities and the needs of the stationed agency. Based on the framework of the Job Demand-Resources Model, this study aims to explore the relationship and degree of correlation between role conflict and occupational burnout of BAS personnel and examines whether listening and expression skills moderate the relationship between these variables. In terms of the research design and method, all BAS personnel in public agencies in Taiwan were investigated, and 418 questionnaires were retrieved through an online survey. The results are as follows: (1) A positive correlation was found between role conflict and occupational burnout in BAS personnel, (2) listening skills release the positive correlation between role conflict and emotional burnout, and (3) listening skills soothe the positive correlation between role conflict and dehumanization. Based on the findings, this study proposes the following recommendations: (1) regulation deregulation and flexible operation; (2) set up standard reimbursement procedures, and enforce training sessions; (3) promote an expense report system and develop a digital application at the earliest. A digital accounting system can reduce the conflict between BAS personnel and stationed agencies, foster administrative efficiency, and improve work burnout; (4) incorporate communication skill sessions into future training courses and activities and strengthen listening skills to reduce nervousness at work and create a harmonious working atmosphere.