摘要
鉴于内部控制在面对由企业内外部因素产生的风险而力不从心的现状,COSO发布了《企业风险管理(ERM)——综合框架》。文章结合新COSO报告、国资委《中央企业全面风险管理指引》及相关的风险管理准则,力图构建适应我国企业的ERM框架。本框架以风险管理的过程,和与风险管理密切联系又不完全包含于风险管理的配套设施,支持风险管理四大目标的实现。本文从风险管理的定义说起,提出了ERM框架,指出了本框架的逻辑关系,接着对本框架中风险管理过程及框架配套设施的特点进行了说明。
In view of the internal control for the enterprise in the face of the risks resulting from external causes powerlessly,COSO published＂Enterprise Risk Management（ERM）—Integrated Framework.＂ In combination with the new COSO report,the SAC,＂the central enterprise-wide risk management guidelines＂and relevant risk management guidelines,the paper tried to build the ERM framework to adapt to our business.The framework used risk management processes and risk management facilities which do not fully included but in close contact with risk management to support the four goals of risk management;the article talked from the definition of risk management,proposed ERM framework and pointed out its logic,then described the framework of this process and the characteristics of supporting facilities of risk management framework.
出处
《中国矿业》
北大核心
2010年第8期41-44,共4页
China Mining Magazine
