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美国安然事件发生之后,美国国会颁布法案,要求上市公司加强风险管理与内部控制。自该法案颁布以来风险管理逐渐在世界范围内得到了关注。随着我国市场经济的发展,我国企业在面临机遇的同时也面临着复杂的经济环境与挑战,如何将风险管理应用到企业的日常管理活动中将是企业管理中的重要课题。本文通过讨论几种主要的风险评估方法的原理和程序,针对企业所面临的不同风险的特点选择适合的风险评估方法,重点讨论了如何使用这些方法对企业风险进行评估。
After the Enron case in the United States, the U.S. Congress enacted a law requiring listed companies to strengthen risk management and internal control. Since the enactment of the Act, risk management has gradually gained worldwide attention. With the development of our country’s market economy, Chinese enterprises are faced with the complicated economic environment and challenges while facing the opportunities. How to apply risk management to the daily management activities of enterprises will be an important issue in business management. By discussing the principles and procedures of several major risk assessment methods, this paper chooses suitable risk assessment methods according to the different risk characteristics of enterprises, and discusses how to use these methods to evaluate the enterprise risk.