基于平衡计分卡的国企集团整合型财务战略风险管理机制研究

A Research on the Mechanism of Integrated Strategic Financial Risk Management in the State-Owned Enterprise Group Based on the Balanced Scorecard

基于平衡计分卡的国企集团财务战略风险管理是企业战略风险管理的重要内容,它直接决定财务战略管理的决策和运行效率。文章揭示了基于BSC的财务战略风险管理观下国企集团整合型财务战略风险管理的涵义,分析了理念全面性、结构系统性、过程互动性、状态依存性、效率可控性等特征,剖析了其集成系统化的生成机理,提出了共同管理、相机管理、平衡管理、理念管理、边界管理及全面风险管理相结合的有效实施机制,以此确保国企集团有效驾驭财务战略风险而实现财务战略目标。

Strategic financial risk management in the SOE group based on the Balanced Scorecard （BSC） is the key content of the corporate strategic risk management; it impacts directly on the efficiency of the decision-making and operating of the strategic financial management. The study discloses the connotation of integrated strategic financial risk management in the SOE group based on the BSC ; analyses its features including comprehensive idea, systemic structure, process interactivity, controllable efficiency etc. ; dissects its operating mechanism of integrationsystematization; and puts forward the efficient implementation mechanism including inter-activity management, contingency management, balanced management, idea management, boundary management and enterprise risk management （ ERM ） mechanism. In this research, we aim at ensuring that the SOE group achieve the strategic financial objectives by managing the strategic financial risk effectively.