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一、运输企业内部控制管理中的风险控制运输企业面临的主要风险因素包括:日常营运安全事故风险、财务风险、市场风险、政策性风险、公司管理当局对风险管理的认识等。1.日常营运安全事故风险。运输行业存在固有的行业安全风险。根据业务范围,主要面临客运站安全隐患和运输交通事故两个方面的风险。(1)客运站安全隐患导致的风险。客运站具有人员密集、流动性大、构成复杂等特点,可能存在因进站环节对乘客携带
I. Risk Control in Transportation Enterprise Internal Control Management The main risk factors that transportation enterprises face are: daily operational safety accident risk, financial risk, market risk, policy risk and company management’s understanding of risk management. 1. Daily operation safety risk. There are inherent industry safety risks in the transportation industry. According to the business scope, it is mainly exposed to the risks of both the safety hazards of the terminal and the transportation and traffic accidents. (1) risk caused by potential safety hazards at the bus terminal. Passenger terminals with staff-intensive, large liquidity, complex features, there may be due to pit stop passengers carrying