摘要
随着科学技术的发展,我国的电子商务企业迅速发展,但是企业的经营绩效评价体系却无法与我国商务企业的发展速度所匹配,我国的经营评价体系仍存在不足。论文选取了A股证券市场M公司为研究样本,通过对公司财务状况的细化研究,以沃尔评分法为基础对财务评价体系进行完善,以期为电商企业相关利益者的决策提供参考借鉴。
With the development of science and technology,e-commerce enterprises in China have developed rapidly,but the business performance evaluation system of enterprises cannot match the development speed of business enterprises in China,and the business evaluation system in China still has shortcomings.This paper selects M Company in the A-share stock market as the research sample.Through detailed research on the company's financial situation,the financial evaluation system is improved on the basis of Wall Scoring Method,so as to provide reference for the decision-making of relevant stakeholders of e-commerce enterprises.
作者
张书馨
张倩
ZHANG Shu-xin;ZHANG Qian(School of Management,Heilongjiang University of Science and Technology,Harbin 150000,China)
出处
《中小企业管理与科技》
2021年第26期146-148,共3页
Management & Technology of SME
关键词
电子商务公司
沃尔评分法
绩效评价
e-commerce company
Wall Scoring Method
performance evaluation
