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논문 기본 정보

자료유형
학술저널
저자정보
Ji yun Park (Gyeongsang National University) Soonmi Yu (Gyeongsang National University)
저널정보
한국인터넷전자상거래학회 인터넷전자상거래연구 인터넷전자상거래연구 제22권 제6호
발행연도
2022.12
수록면
155 - 167 (13page)
DOI
10.37272/JIECR.2022.12.22.6.155

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초록· 키워드

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This study empirically verified the relationship between the management performance evaluation grade of public enterprises and management efficiency. Public enterprises disclosed by the Ministry of Strategy and Finance for management performance evaluation from 2015 to 2019 were analyzed, and those with a low debt ratio and operating cash flow ratio were excluded from evaluation.
As a result of the analysis, the coefficient value of the public enterprise management evaluation grade showed a significant positive (+) value, indicating that the higher the management evaluation grade, the higher the management efficiency. Although the management performance evaluation is used as a management tool to achieve various policy objectives, such as a burden on the person being evaluated and conflict-inducing politics within the organization, it has a relatively high cost control effect such as work efficiency and financial budget performance, and it is well received in the management performance evaluation grade. This means that the improvement of the overall management process and the transparent and efficient operating effect of the accounting system prevail.

목차

Abstract
Ⅰ. Introduction
Ⅱ. Background and literature Review
Ⅲ. Hypothesis and Research Model
Ⅳ. Regression Results
Ⅴ. Conclusion
References

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