| 摘要: |
| 全面风险管理(ERM)是在以价值为导向的企业目标确立过程中取代传统风险管理,承担增加公司价值使命的新型风险管理体系和手段。ERM框架体系不仅包括人们常说的风险管理策略和过程,还应该包括所有支持和保障ERM效率效果的六方面辅助政策和设施,统称为ERM的配套设施,策略、过程和配套设施三个部分缺一不可,共同构成全面风险管理的整体框架。 |
| 关键词: 全面风险管理 避险策略 风险评估 公司治理 内部控制 |
| DOI： |
| 分类号:F270.7 |
| 基金项目: |
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| On Frame Construction of Enterprise Risk Management |
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ZHANG Qin1, CHEN Liuqin2
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(1.Department of Risk Management and Insurance, Nankai University, Tianjin 300071, China;2.The Institute of Orban Economics, Tianjin Academy of Social Sciences, Tianjin 300191, China)
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| Abstract: |
| Enterprise Risk Management (ERM) is a new risk management system and method that is substituted for the tradition risk management and undertakes the missions of increasing corporate values in the process in which a value-oriented enterprise establishes its business goals. The ERM system should include not only the risk management strategy and process, but also all the auxiliary policies and facilities that support and safeguard the ERM efficiency, all of which are called ERM complement set. The strategy, the process and the complement facilities are indispensable to constitute the frame of comprehensive risk management. |
| Key words: enterprise risk management hedging strategy risk assessment company government internal control |
