摘要
随着物联网、移动互联网技术的快速发展,大数据受到了越来越多的关注。大数据正在对全球的社会经济和商业模式产生巨大影响,并对管理审计的发展趋势产生影响。文章对大数据时代发展管理审计的机遇与挑战进行了分析,为使评价人的主观能动性(即管理效率)的管理审计得到科学定量提供参考。
With the rapid development of Internet of Things and mobile Internet technology, big data technology that has attracted more and more attention has a huge impact on the global economy and the business model, and on the trend of management audit as well. The article first discusses the definition and characteristics of big data technology, then analyzes in-depth the connotation and characteristics of management audit, the opportunities and challenges in developing management audit. It can also serve as scientific quantitative reference for management audit in evaluating people＇s initiatives（or management efficiency）.
出处
《武汉商学院学报》
2017年第1期73-75,共3页
Journal of Wuhan Business University
关键词
大数据
生产绩效
管理效率
管理审计
big data
production performance
management efficiency
management audit
