公共管理视角下电子商务企业绩效审计评价研究  

Research on the Performance Audit Evaluation of E-Commerce Enterprises from the Perspective of Public Management

作　　者：王芳 WANG Fang(Anhui Professional&Technical Institute of Athletics,Hefei 230051,China)

机构地区：[1]安徽体育运动职业技术学院,合肥230051

出　　处：《中小企业管理与科技》2022年第4期7-9,共3页Management & Technology of SME

基　　金：安徽省高等学校哲学社会科学研究项目“基于跨境电子商务综合试验区电商产业链集聚研究”(2020Y295)。

摘　　要：论文阐述了公共管理视角下电子商务企业绩效审计评价的重要性,分析了当前我国电子商务企业绩效审计评价存在的问题,并从企业绩效审计评价体系建立原则、企业内部树立绩效审计评价认识、科学建立内部绩效审计评价机构等方面探讨了公共管理视角下电子商务企业如何开展绩效审计评价工作,以期为电子商务企业优化内部管理提供参考。This paper expounds the importance of performance audit evaluation of e-commerce enterprises from the perspective of public management,analyzes the problems existing in the current performance audit evaluation of e-commerce enterprises in China,and discusses how to carry out performance audit evaluation work in e-commerce enterprises from the perspective of public management from the aspects of the establishment principles of performance audit evaluation system in enterprises,the establishment of performance audit evaluation awareness within enterprises,and the scientific establishment of internal performance audit evaluation institution,so as to provide a reference for e-commerce enterprises to optimize internal management.

关 键 词：公共管理 电子商务企业 绩效审计评价 内部审计 

分 类 号：F239.45[经济管理—会计学]