企业风险管理与业绩评价整合:基于平衡计分卡的研究

Integration of Enterprise Risk Management and Performance Appraisal-Based on Balance Score Card

风险平衡计分卡是从四个角度出发,采用一系列风险评价指标,描述企业经营活动风险管理状况的管理工具。同时也是融入了ERM流程的风险管理工具。风险平衡计分卡的实施流程与平衡计分卡实施流程十分类似。风险平衡计分卡是执行ERM的风险管理理念的强有力的工具,使得风险管理在企业内具有可操作性。

The Enterprise Risk Balance Scorecard （ERBS） is a kind of managerial tool that adopts series of risk evaluation indexes from four perspectives to narrate the situation of risk management in the enterprise operational activities. Meanwhile, it is also a risk management tool that absorbs the ERM procedure. The ERBS procedure is quite similar to Balance Score Card （BSC） procedure. The ERBS is the powerful tool to carry out the risk management idea of ERM and make risk management feasible in enterprises.