在社会主义市场经济繁荣发展的社会大背景下,企业组织的各种社会经营活动存在着更多的风险性,研究企业存续期间的风险规避固然重要,但企业终止之后所产生的各种经营风险该如何解决、如何完善更加值得我们关注。因此,本文在讨论企业组织经营的各类风险基础上,论证了经营风险社会化分担制度的理论基础,尝试在此基础之上构建在企业组织的经营风险社会化分担制度。 Under the social background of prosperity and development of the socialist market economy, there are more risks in various social management activities organized by enterprises. It is of course important to study risk aversion during the existence of a business enterprise. However, various business risks arising from the termination of a business How to solve, how to improve more worthy of our attention. Therefore, on the basis of discussing all kinds of risks of enterprise management, this paper demonstrates the theoretical basis of social risk management system and attempts to establish a socialized sharing system of management risk in enterprise organization.