摘要
本文借鉴ERM框架和我国的企业内部控制规范指引,结合我国国有企业投资风险管理现状,分析我国国有企业投资风险管理存在的问题及其成因,以解决上述国有企业投资风险管理存在问题为导向,尝试构建"四维一体"的投资风险管理体系,即国有企业集团一般应该按照主体、目标、程序与方法四个维度构建一体化的投资风险管理体系。
How to establish a sound investment risk management system and strengthen the ability of risk management of state - owned enterprises？ It is not only a subject of theoretical research but also a problem that state - owned enterprises have to solve urgently. Based on the literatures of foreign and domestic investment risk management and the ERM framework, this paper analyzes the problems and causes of existing investment risk management of state - owned enterprises in China, and tries to construct a four -dimensional risk management system. We hope to be helpful to the perfection of investment risk management system of state - owned enterprises in China.
出处
《科学决策》
2010年第3期35-42,共8页
Scientific Decision Making
基金
2009年度辽宁省科技厅科学技术计划项目"基于ERM框架的国有企业投资风险管理研究:案例分析与体系构建"(编号:2009401021)的阶段性成果
关键词
国有企业
投资风险管理体系
四维一体
ERM框架
state - owned enterprises, investment risk management system, four - dimensional, ERM Framework
