物流技术
物流技術
물류기술
LOGISTICS TECHNOLOGY
2014年
3期
30-32
,共3页
审计决策%利益相关者%大型物流企业
審計決策%利益相關者%大型物流企業
심계결책%이익상관자%대형물류기업
auditing decision-making%stakeholder%large-scale logistics enterprise
指出物流企业审计决策与物流企业利益相关者因其与企业利益关系远近不同而形成了不同的影响关系，客商由于其在供应链中独特的地位和效应，在物流企业利益相关者中具有一定的代表性，并基于供应链上的客商视角分析了大型物流企业审计决策方向以及审计决策对利益相关者的关系影响。
指齣物流企業審計決策與物流企業利益相關者因其與企業利益關繫遠近不同而形成瞭不同的影響關繫，客商由于其在供應鏈中獨特的地位和效應，在物流企業利益相關者中具有一定的代錶性，併基于供應鏈上的客商視角分析瞭大型物流企業審計決策方嚮以及審計決策對利益相關者的關繫影響。
지출물류기업심계결책여물류기업이익상관자인기여기업이익관계원근불동이형성료불동적영향관계，객상유우기재공응련중독특적지위화효응，재물류기업이익상관자중구유일정적대표성，병기우공응련상적객상시각분석료대형물류기업심계결책방향이급심계결책대이익상관자적관계영향。
In this paper, we pointed out that due to the different closeness in their interested relationship with the enterprises, the auditing decision-makers and stakeholders had different influence on the logistics enterprises and since the temporary customers had a unique status in and impact on the supply chains of the logistics enterprises, they were representative stakeholders of the logistics enterprises. At the end, from the perspective of a temporary customer in the supply chain environment, we analyzed the direction of the auditing decision-making of the large-scale logistics enterprises and its influence of stakeholder relationship.
