交通运输企业内部控制的风险管理质量及其影响因素分析

Risk management quality and its influencing factor analysis of transportation industry’s internal control

以我国102家交通运输业上市公司为研究对象,根据COSO-ERM(2014)理论框架和交通运输企业内部控制信息披露情况,采用因子分析对交通运输企业风险管理的影响因素进行成分提取,并通过回归分析甄别这些因子的影响效果和强弱。结果发现:我国交通运输业上市公司风险管理整体质量不高,不同类型企业间风险管理质量差别较大,邮政企业总体表现最好,装卸搬运和其他运输代理企业则表现最差;环境评估、控制警报、信息与监督、控制活动等因子是影响交通运输企业风险管理的重要因素,其中影响我国交通运输企业内部控制质量的关键瓶颈在于内部信息沟通不畅和监督的缺失。

Taking 102 listed companies in the transportation industry in China as the research object, based on the theoretical framework of COSO-ERM(2014) and the disclosure of internal control information of transportation enterprises, the paper adopts factor analysis to extract components of influencing factors of transportation enterprises’ risk management and screens the effects and strengths of these factors by regression analysis. The results found that the overall risk management of listed companies in China’s transportation industry is not of high quality, and the quality of risk management diverges sharply among enterprises, with the overall performance of postal companies being the best while the performance of loading and unloading and other transportation agency enterprises being the worst. Factors like environmental assessment, control alarm, information and supervision, and control activity are of vital importance in the transportation industry’s risk management, among which the bottleneck lies in poor internal information communication and lack of supervision.