随着全球性风险社会的到来,在一个充满不确定性的世界中,如何识别和控制风险成为集团公司生存和发展的重要环节。安然破产、中航油石油衍生品交易导致巨亏等一系列内控与风险管理失效事件,使得集团内控与风险管理越来越成为人们关注的焦点、集团管控的重点。全球性经济一体化为全球经济带来机遇的同时,也使全球企业面临着巨大的管理挑战。集团公司是企业发展壮大的必然选择,集团管控问题也是企业成长过程中必然遇到的问题。集团管控的重点在于促进集团内部资源整合发挥内部协同效应,规范治理和有效管控以保障协同效应实现。企业需要从 With the advent of a global risk society, how to identify and control risks has become an important part of the survival and development of the group companies in a world full of uncertainty. Enron bankruptcy and a series of internal control and risk management failures caused by the huge losses in the transactions of CAO oil derivatives have made the Group’s internal control and risk management a focus of more and more people’s attention and the focus of group control. While global economic integration presents opportunities for the global economy, it also puts global enterprises under enormous management challenges. Group companies are the inevitable choice for the development and growth of the enterprise. The group management and control problem is also an inevitable problem in the growth of the enterprise. The focus of group control lies in promoting the internal synergy of resources within the Group and standardizing governance and effective management and control so as to ensure the synergy achieved. Business needs from