摘要
中央企业在关系国家安全和国民经济命脉的主要行业和关键领域占据支配地位,是国民经济的重要支柱。在中国经济持续增长背景下,中央企业面临如何构建一个高效的大风控体系以应对日益复杂的国内外经营环境。在分析中央企业建立大风控体系的动机、政策背景之后,进一步提出构建大风控体系的目标、原则、体系和应用注意事项。中国煤科的大风控体系包括基础控制、核心控制和保障控制三重控制,涉及法律、合规、内控、风管、审计和追责等方面,在实践应用中也是一个不断循环提升的过程。最后提出增强全员风险管理意识,科技赋能大风控系统等建议,以提高中央企业大风控体系的效率和效果。
Central enterprises(CEs)play a dominant role in key industries and critical areas that are vital to national security and the lifeline of the national economy,serving as an essential pillar of the national economy.Against the backdrop of sustained economic growth in China,CEs are confronted with the challenge of constructing an efficient comprehensive risk control system to cope with the increasingly complex domestic and international business environments.After analyzing the motivations and policy background for establishing a comprehensive risk control system in CEs,this paper further proposes the objectives,principles,structure,and application considerations for such a system.The comprehensive risk control system of China Coal Science and Technology Corporation comprises three layers of control:basic control,core control,and safeguard control,covering aspects such as legal affairs,compliance,internal control,risk management,auditing,and accountability.In practice,this system is a continuously cyclical and improving process.Finally,recommendations are made to enhance the risk management awareness of all employees and empower the comprehensive risk control system with technology to improve the efficiency and effectiveness of the comprehensive risk control system in CEs.
作者
罗劼
王海兵
王海山
李彦
LUO Jie;WANG Haibing;WANG Haishan;LI Yan(China Coal Science and Technology Group Corporation,Beijing 100013,China;School of Accounting,Chongqing University of Technology,Chongqing 400054,China;Business School,Xi'an Jiaotong-Liverpool University,Suzhou 215028,China)
出处
《煤炭经济研究》
2025年第6期202-207,共6页
Coal Economic Research
关键词
中央企业
大风控体系
三重控制模型
核心控制
风险管理意识
central enterprises
comprehensive risk control system
three-layer control model
core control
risk management awareness
