Sources of transportation enterprise risk: transportation enterprise risk is a high-risk industry, and its business process is faced with various risks. As a transportation enterprise, the internal and external environment it faces is very complicated, and the existence of various uncertain factors may bring business risks to the enterprise. These risks will bring economic losses to enterprises, but in the worst case, it will make it difficult for enterprises to continue to operate. The risks of transportation enterprises can be roughly divided into strategic risks, financial risks, investment risks and operational risks. It is of great significance for enterprise risk management and control to understand the sources of these risks and their adverse effects on enterprises. 1. Strategic decision risk: Enterprise strategy is a major decision related to the overall development of the enterprise and of fundamental significance to the future development direction. For transportation enterprises, when making strategic decisions, it is necessary to comprehensively consider various risk factors inside and outside the enterprise and conduct systematic, comprehensive and in-depth research on important factors related to the future development direction of the enterprise, so as to ensure the scientific and forward-looking nature of the enterprise strategy and avoid potential risks in the enterprise strategy. At present, the strategic risks of transportation enterprises mainly come from the following aspects: First, in recent years, high-tech and high value-added products have higher requirements for transportation quality and higher freight rates, while the prices of primary products in international trade will be relatively reduced. Secondly, the modernization of logistics system has become an important development trend of international transportation industry. Modern logistics emphasizes the integration and integration of various modes of transportation, and the transformation and connection of modes of transportation will be managed and controlled in one system. Thirdly, the international market has changed from a seller's market to a buyer's market, and the intensification of industry competition has prompted transportation enterprises to pay attention to providing mass customization services, and the requirements of cargo shippers will be more personalized and specific. Fourthly, traffic informatization has become an objective requirement of development, and building a global network information system will help enterprises improve their operational efficiency and quality. When making a strategy, transportation enterprises should fully consider the influence of the above factors, correctly grasp the future development direction of enterprises, and avoid the risk of strategic decision-making to the maximum extent.

2. Investment risk: The investment risk of transportation enterprises is mainly manifested as the risk that the investment return rate cannot reach the expected target. The assets of transportation enterprises are mainly embodied in fixed assets such as operating tools, accounting for more than half of the assets of transportation enterprises, and are also important tools for transportation enterprises to carry out economic activities. These assets have long investment cycle, large initial investment, long service life and slow investment recovery. If the investment decision is wrong, it will bring huge economic losses to the enterprise, including economic losses caused by inefficient use of assets and indirect losses caused by waste of resources. In addition, because the business activities of transportation enterprises are characterized by periodic fluctuation, the initial investment of enterprises is sensitive to the fluctuation of transportation cycle, which often leads to wrong investment decisions when the transportation peak and exchange rate and interest rate are unfavorable, thus affecting the future operating efficiency of enterprises.

3. Financial risks: The financial risks of transportation enterprises mainly include financing risk, interest rate exchange rate risk and tax burden risk. First of all, the initial investment cost of transportation enterprises is high, the ratio of fixed assets is significant, the turnover rate of enterprises is low, and the liquidity of assets is difficult to control. Enterprises are faced with huge financing risks, and it is easy to have a shortage of funds to affect normal business activities. Secondly, transportation enterprises directly participate in international competition and are greatly influenced by interest rates and exchange rates. At present, the operating income of transportation enterprises is mainly the international hard currency dollar, and there are various currencies used for the settlement of operating costs. Fluctuations in interest rates in various countries and exchange rates in the international market may bring economic losses to enterprises. In addition, due to the different tax systems of different countries and regions, they lack a certain understanding of the tax systems and related policies of various countries, which is easy to cause enterprises to encounter huge tax burden risks in international business.

4. Business risk: The business process of transportation enterprises will be influenced by many factors such as politics, economy, policies and natural environment. In practice, the changes of trade terms and international practices will have a direct and huge impact on the business activities of transportation enterprises. In addition, problems such as insufficient supply, disorderly competition, soaring oil prices, detention and improper stowage will also affect the ultimate realization of enterprise operation efficiency and income.