文档介绍：Research ofXiamen Taxi enterprise Risk Management A Dissertation Submitted for the Degree of Master Candidate:Shi Guorong Supervisor:Prof. Xu Haicheng Chang’an University, Xi’an, China I 摘要出租汽车服务是人类现代都市生活的重要组成部分。改革开放以来,城市出租汽车行业得到快速发展,已成为城市公共交通的重要组成部分。由于我国各城市出租车行业发展历史较短,在政府管制和行业管理面临很多困难,发展过程中积累和沉淀的一些问题和矛盾还没有解决,在个别城市已成为敏感行业,行业稳定问题成为近年来社会各界普遍关注的课题。出租汽车企业也存在内部控制弱化、风险频发,效益低下,营私舞弊问题凸现,运营成本上升、驾驶员素质参差不齐、投资回报不确定给企业经营带来风险, 如何有效的辨识和管理控制风险,是出租汽车企业经营成败的关键。本文在国内外相关企业风险管理研究成果的基础上,结合厦门市出租汽车行业特点,对出租汽车经营企业风险管理基本框架、出租车行业监控体系的构建进行研究和实践探索。试图寻求厦门出租汽车行业健康发展的有效途径。本文首先,对出租汽车经营企业进行了界定,对厦门出租车行业的发展现状以及存在的主要风险问题进行总结与分析;其次,根据风险管理基本理论,从全面风险管理角度对构建风险管理体系的基本要求、基本思路以及框架提出建议;对出租汽车经营企业可能遇到的风险进行了辨识和分析,具体阐述了出租汽车经营企业面临的主要风险及风险管理的一般对策;最后,在分析厦门市出租汽车发展过程后,针对厦门市出租汽车经营企业风险的特点,列出主要风险清单,提出ERM框架,针对当前存在的出租汽车经营权、承包合同、非法营运、罢运等主要风险问题,从战略、组织架构与公司治理、建章立制、经营模式选择、社会责任、打击非法营运、企业工会等方面对企业风险综合管理提出建议。关键词:出租汽车经营企业,风险管理,ERM II Abstract Taxi service is human modern city an important part of life. Since the reform andopening up, the city taxi industry developed rapidly, and has e the urban public transportation is an important part. Because our country each city taxi industry development history is short, in government regulation and industry management faced a lot of difficulties, in the process of the development of accumulation and settling problems and contradiction is not solved, in individual city has e a sensitive industry, industry stability problem e in recent years the social from all walks of life mon concern to the subject. Taxi enterprise also has internal control weakening, risk frequency, the low benefit, jobbery concerns, operation cost rise, the driver is uneven, investment return not sure to enterprise management risks, how to effectively identification and management control risk, is the taxi business key to ess. Based on the domestic and international relevant enterprise risk management research results in the foundation, the union xiamen taxi industry characteristics, the