摘要
保险业是一个高风险行业,标准普尔在《中国保险业信用前瞻2006～2007》中认为我国寿险和非寿险的行业风险均较高。美国 COSO 委员会颁布的企业风险管理框架提供了一个一体化的企业风险管理框架,对我国保险公司制定一套有效的风险管理制度,促进保险业营运效率,确保资产安全,具有较强的指导意义。
Insurance industry is a high-risk sector as can be seen in Standard ＆ Poor＇s China Insurance Outlook 2006 -2007 where it states that risk for life insurance and non-life insurance business in China is reletively high. And company risk management framework promulgated by COSO Committee, U. S. A has provided an integrated risk management framework for enterprises and that is of great significance to domestic insurance companies which want to draw up a set of effective risk management system and to the insurance sector to improve operation efficiency and guarantee assets safety.
出处
《保险研究》
CSSCI
北大核心
2007年第1期56-59,共4页
Insurance Studies
关键词
企业风险管理框架
风险管理文化
风险管理制度
risk management framework for enterprises
risk management culture
risk management system
