摘要
根据电子商务企业的特点,分析现有的财务评价指标和平衡计分卡指标体系不能适用于电子商务企业的绩效评价原因。以平衡计分卡的原有指标体系为基础,提出新的指标评价体系。该体系增加了对于电子商务企业经营具有重要影响的信任度、信息收集和处理能力等指标,使该指标体系可以适用于电子商务企业的绩效评价。
According to the characteristics of the electronic commerce enterprises, the paper analyzes the reasons that the index of financial and balanced scorecard cannot be applied to e - business. It here by brings forth a new performance evaluation system. That system inclues trestfulness, irtformation collection by which electronic commerce enterprises operate.Thls newly established system can be fit for the performenee evaluation in e- commerce enterprises.
出处
《商业研究》
北大核心
2005年第18期207-210,共4页
Commercial Research
关键词
电子商务企业
平衡计分卡
绩效评价体系
e- business enterprise
balanced scorecard
performance evaluation system
