农业企业风险的整合治理研究--基于COSO报告的风险管理框架

Research on the Risk Management of Agricultural Enterprises:Based on COSO-ERM

农业企业的自然环境风险、市场风险和企业内部风险三类风险具有很强的整体性和关联性,使得孤立的风险管理方式捉襟见肘,甚至其管理方式本身会带来新的风险。为了更好地进行农业企业风险管理,有必要借鉴COSO报告,建立起一个包含了内部环境、目标设定、事项识别、风险评估、风险应对、控制活动、信息与沟通、监控八个要素,前后一贯、相互联系的风险管理整合框架。

Three kinds of risks of the agricultural enterprises,such as natural environment risk,market risk,and internal risk,is highly related,which make the isolated risk management methods ineffective,and even the methods themselves cause new risks.In order to carry on agricultural enterprise' risk management better,it is necessary to draw lessons from COSO report,and to establish a risk management framework which contains eight key elements,such as Internal Environment,Objective Setting,Event Identification,Risk Assessment,Risk Response,Control Activities,Information & Communication,and Monitoring.