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随着行业数字化、区块链的转型，网购市场持续得到扩张，随之生鲜电商企业的市场也逐渐扩大，扩大市场的背后也带来了很多风险，比如每日优鲜在市场的冲击下破产倒闭，中国首家生鲜平台“易果生鲜”破产重组等，都能看出生鲜电商企业面临不小的压力，而风险和压力之下也脱颖而出很多具有代表性的企业，如盒马鲜生、京东生鲜等。而 D 电商作为行业内大型生鲜电商企业，有着较为完整的供应链管理、品牌营销、产品开发，以“到家”为主的社区经营模式，让 D电商在生鲜电商行业具有一席之地。但是生鲜电商企业成本定价透明，由于互联网头部企业的加入，行业不断进行价格竞争，导致净利润下降，除此之外企业内部审计不善也是一个重要原因。

本文旨在通过引入 PDCA 循环理论为 D 电商构建一个新的质量评价体系，较为系统、全面的探讨 D 电商内部审计质量评价结果，为行业提供一定的参考价值。本文以 D 电商作为分析对象，D 电商在生鲜配送行业具有一定的研究价值，首先研究目前国内外学者的研究现状，总结出本文的研究思路及框架，并介绍本文引用的相关理论概念。其次，介绍 D 电商目前的内部审计质量评价现状，分析当前质量评价体系存在的问题，强调重建内部审计质量评价体系的必要性，并引入PDCA 循环理论作为评价体系的基础，按照四个阶段分别选取相关指标，根据为 D电商员工设定的问卷调查法的结果，进行权重计算。最后，根据四个阶段的权重计算得分，分析每个阶段得分原因，由此提出提升 D 电商内部审计质量评价的对策。

本文通过对案例的分析以及结合 PDCA 循环理论对内部审计质量进行评价，致力于丰富该行业对内部审计质量的评价体系选取，进而提出相关提升建议，从而为企业创造更大的价值。

With the digitalization of the industry and the transformation of blockchain, the online shopping market continues to expand, and the market of fresh e-commerce enterprises is gradually expanding, and there are many risks behind the expansion of the market, such as the bankruptcy and bankruptcy of Daily fresh under the impact of the market, and the bankruptcy and reorganization of China's first fresh fresh platform "Yiguo Fresh", which can be seen that fresh e-commerce enterprises are facing no small pressure. Under the risk and pressure, many representative enterprises also stand out, such as Hema Fresh, Jingdong fresh and so on. As a large fresh electricity supplier enterprise in the industry, D e-commerce has a relatively complete supply chain management, brand marketing, product development, and a community business model based on "home", so that D e-commerce has a place in the fresh electricity supplier industry. However, the cost pricing of fresh e-commerce enterprises is transparent, due to the participation of Internet head enterprises, the industry continues to compete in price, resulting in a decline in net profit, in addition to the poor internal audit of enterprises is also an important reason.

This paper aims to build a new quality evaluation system for D e-commerce by introducing PDCA cycle theory, systematically and comprehensively discuss the evaluation results of D e-commerce internal audit quality, and provide certain reference value for the industry. This paper takes D e-commerce as the analysis object, and D e-commerce has certain research value in the fresh distribution industry. Firstly, the current research status of domestic and foreign scholars is studied, the research ideas and framework of this paper are summarized, and the relevant theoretical concepts quoted in this paper are introduced. Secondly, the paper introduces the current status of internal audit quality evaluation of D e-commerce, analyzes the problems existing in the current quality evaluation system, emphasizes the necessity of rebuilding the internal audit quality evaluation system, introduces the PDCA cycle theory as the basis of the evaluation system, selects relevant indicators according to the four stages, and calculates the weights according to the results of the questionnaire survey for D e-commerce employees. Finally, the paper calculates the score according to the weight of the four stages, analyzes the score reasons of each stage, and proposes countermeasures to improve the evaluation of D e-commerce internal audit quality.

Through the analysis of cases and the evaluation of internal audit quality in combination with the PDCA cycle theory, this paper is committed to enriching the selection of evaluation systems for internal audit quality in this industry, and then puts forward relevant suggestions for improvement, so as to create greater value for enterprises.