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目前我国许多企业的风险意识还相当淡漠,我国的理论工作者对此研究也较少。由于风险管理本身是一种动态行为,它在企业中的作用必然受到主观因素和外部环境的影响。因此加强企业风险管理,是企业最基础的工作之一,也是企业赖以生存和发展的保证。在市场竞争日趋激烈的今天,如何适应外部环境的变化,是企业风险控制所面临的主要课题。本文通过对国外成熟的 COSO ERM 框架进行研究,以寻求构建适应观代企业管理的风险管理框架体系。
At present, the risk awareness of many enterprises in our country is still quite indifferent. There are few studies on this issue by our theoretical workers. As risk management itself is a kind of dynamic behavior, its role in the enterprise must be affected by the subjective factors and the external environment. Therefore, strengthening enterprise risk management is one of the most basic tasks of an enterprise and also a guarantee for its survival and development. In the increasingly fierce market competition today, how to adapt to changes in the external environment is the main issue facing the enterprise risk control. This paper studies the mature COSO ERM framework abroad to seek to establish a risk management framework that adapts to the concept of enterprise management.