基于客商视角的大型物流企业审计决策与利益相关者关系研究

Study on Auditing Decision-making and Stakeholder Relationship of Large-scale Logistics Enterprises: A Temporary Customer Perspective

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。

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.