企业风险管理是现代企业管理的重要组成部分,关系到企业战略目标的实现,关系到企业的生存、经营和可持续发展。早在20世纪70年代,许多国家政府和相关国际组织就开始了对企业风险管理的研究。美国、英国、澳大利亚、新西兰等国家都颁布了风险管理体系框架或国家风险管理标准。我国国务院国资委2006年制定了《中央企业全面风险管理指引》,得到了中央企业和社会各界的关注,但在风险管理框架的实践运 Enterprise risk management is an important part of modern enterprise management, related to the realization of the strategic objectives of the enterprise, relates to the survival, management and sustainable development of the enterprise. As early as the 1970s, many national governments and relevant international organizations started their studies on enterprise risk management. The United States, Britain, Australia, New Zealand and other countries have promulgated the risk management system framework or the national risk management standards. In 2006, SASAC of our State Council formulated the “Guidance for Comprehensive Risk Management of Central Enterprises”, which has drawn the attention of central enterprises and various circles of society. However, in practice of the risk management framework