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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。
Abstract：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.
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(1)2015年10月29日,习近平总书记在十八届五中全会二次全体会议上的讲话。http://www.chinanews.com/gn/2016/01-01/7697573.shtml.
基本信息:
DOI：10.19331/j.cnki.jxufe.2018.05.006
中图分类号:F275;F272.3
引用信息:
[1]舒伟,左锐,陈颖,等.COSO风险管理框架的新发展及其启示[J].西安财经学院学报,2018,31(05):41-47.DOI:10.19331/j.cnki.jxufe.2018.05.006.
基金信息:
国家自然科学基金重点项目(71332004);国家自然科学基金青年项目(71602123,71502040);; 教育部人文社会科学研究青年基金项目(14YJC790097);; 陕西省自然科学基础研究计划(2018JM7011)