铁路运输收入风险管理评价研究

Study on Risk Management Evaluation of Railway Transport Income

为全面加强铁路运输收入风险管理,夯实铁路运输收入内控制度,从铁路运输收入业务风险、技术风险和人员风险3个角度选取铁路运输收入的影响因素作为评价指标,构建铁路运输收入风险管理评价指标体系,采用模糊综合评价法对其进行分析,得出铁路运输收入风险管理风险等级,结合风险控制矩阵对铁路运输收入风险管理潜在的风险点提出有效内控措施,为铁路运输收入风险管理提供参考。

In order to fully strengthen the risk management and the inner control of the railway transport income from 3 aspects, including business risk, technical risk and personnel risk of the income, the factors influencing the income are selected as evaluation indexes, and risk management evaluation index system of the income is established. This paper analyzes the system by using fuzzy comprehensive evaluation, achieves the level of the risk management, and puts forward effective inner control measures on potential risk points of the management combining with the risk control matrix, so as to provide references for risk management of railway transport income.