企业风险的分类控制

The Classification Controls Over Enterprises' Risk

现代企业面临的主要风险可分别从风险管理、信息披露和报告以及保险等角度进行分类。企业只有把风险分类的概念框架和企业实际结合起来,才能识别企业特有的风险,才能进行风险的分类控制和风险责任落实。企业风险的分类控制需要借鉴COSO的做法,建立风险管理总体框架,保证企业风险分类控制的规范化和制度化。

Risks facing the modern enterprises can be mainly classified from the perspectives of risk manage-ment, information disclosure and report, insurance and so on. Only by combining the concept of risk classifica-fion and reality, can enterprises identify the risks peculiar to them and put classification controls over the risks and risk responsibility into practice. Classification controls over enterprises＇ risks need to follow COSO＇s example to build up risk management body and make be standardized and systematized. sure that classification controls over enterprises＇ risks can be standardized and systematized.