机构地区: 西安财经学院商学院
出 处: 《西安财经学院学报》 2018年第5期41-47,共7页
摘 要: 基于COSO委员会新发布的《企业风险管理:与战略和绩效的整合》(ERM 2017),文章介绍了ERM2017变革的背景以及其在风险管理的定义、框架、要素、原则、目标和实现路径等方面的最新变化。认为COSO风险管理新框架强调风险管理与战略的融合,突出以原则为导向的风险管理实践,厘清了风险管理与内部控制边界,有助于提升企业价值;并且从政策层面和企业层面提出了对我国企业风险管理实践的启示。 Based on the new release of COSO committee "Enterprise Risk Management-Integrating with Strategy and Performance(ERM 2017)."this paper introduces the background of its change and the latest changes in the definition,framework,elements,principles,objectives and implementation path.This paper argues that the new framework emphasizes the integration of risk management and strategy,highlights the principle-oriented risk management practice,clarifies the boundary between risk management and internal control,and all this help promotes enterprise value;this paper puts forward the enlightenment to China's enterprise risk management practice from policy level and enterprise level.
领 域: [经济管理—企业管理] [经济管理—国民经济]