风险成本管理研究探讨

The Research of Risk Cost Management

通过对风险和风险管理的概述,把企业风险成本分为期望损失成本、损失融资成本等五个部分,并指出它们之间存在多种替代关系,论述了从风险管理向风险成本管理发展的原因,并分析了我国目前企业风险成本管理的现状及研究对策。

Beginning with a brief description of risk and risk management, this essay has classified the risk cost into such five constituents, among which various substitution relations are existing, as expected cost of losses, cost of loss control and cost of loss financing so on . Then it has discussed the reasons of the development from risk management to risk cost management. At last the essay has analyzed the current situation of risk cost management in Chinese company and its countermeasures.