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交通运输业是我国国民经济基础产业,在国家经济建设中具有重要的战略意义。本文在阐述内部控制相关概念的基础上,分别从风险管理和价值创造视角分析了交通运输企业的内部控制需求,并尝试构建基于ERM的交通运输企业内部控制系统的基本框架,旨在为后金融危机时代我国交通运输企业规避风险,合理保证企业目标的实现,实现可持续发展提供对策建议。
Transportation is the basic industry of national economy in our country, which has important strategic significance in the national economic construction. Based on the concept of internal control, this paper analyzes the internal control requirements of transportation enterprises from the perspective of risk management and value creation, and attempts to build the basic framework of internal control system of transportation enterprises based on ERM. In the era of crisis, China’s transportation enterprises avoid risks, reasonably ensure the realization of business goals, and provide countermeasures and suggestions for realizing sustainable development.