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的理论体系应该包括全面风险观、整体化风险管理理论以及ERM框架体系。ERM框架体系不仅包括我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。
Enterprise Risk Management （ERM） is the new risk man- agement system and the method which undertakes the responsibility of increasing the company＇s value, replacing the tradition risk management in the process of taking the value as the guide goal of enterprises. The ERM system should include the comprehensive risk view, the integration risk management theory as well as the ERM frame system. The ERM frame system does not only include the risk management strategy and the process, but also all supports and six auxiliary policies and the facilities to guarantee the ERM＇s efficiency. These are generally considered as the ERM＇s matching facilities. The strategy, the process and the supporting facilities are three indispensable parts, constituting the comprehensive risk management overall frame together.
出处
《当代经济管理》
2009年第7期25-32,共8页
Contemporary Economic Management
