金門小三通轉口貨運量逐年成長，貨主面臨不少的純損風險，貨主應加 以重視並加以管理之，以降低貨損對企業營運利潤的影響。本文旨在 運用風險管理程序探究小三通貨運貨主所面臨之風險，並給予風險管理策略 建議。首先，經由文獻探討與專家訪談，擬定四個風險構面及15 個風險因 素。其次，透過問卷進行風險分析與衡量，經實證調查結果顯示，目前貨主 對於貨損主要的風險管理方法為風險移轉，且貨主面臨的「政治」風險構面最 為嚴重，此風險構面包括了風險最大的前三個因素：「大陸海關卡關」、「反 服貿協議的影響」、「大陸港口的通關標準不一」。最後針對較重要的風險因 素，研提風險策略供貨主、業者及政府參考，以有效管理小三通貨物運輸時 的各種風險，降低貨主的損失。

The recent growth of cargo transported the trial operation of transportation links between Kinmen and the Mainland China exposes many pure risks to cargo owners. In order to reduce the losses from these pure risks, cargo owners should be aware of these risks and take actions to manage them. This research applies a risk management process to analyze shipment risks for cargo transported through the trial operation of transportation links between the Kinmen and Mainland China. In this study, the authors firstly constructed a four dimensional risk table with fifteen risk factors through literature reviews and interviews with experts. Subsequently, questionnaires were distributed to investigate the experts, perception on the degree of loss consequences and the degree of risk occurrence frequency of these fifteen risk factors. The result shows that political risk is the most significant risk dimension. The top three key risk factors for cargo shipments via this trial transportation links are｀ cargoes got stuck in tedious customs clearance practices＇, ｀impact of opposition against Cross-strait Service Trade Agreement＇｀, lack of an uniform custom clearance procedure among ports in Mainland China＇. All these three risk factors are in the political risks dimension. Finally, some concluding remarks and proposed advices by identifying important risk factors for cargo owners, forwarders, and government are provided, and strategies to reduce the cargo loss frequency and consequences are discussed.