企业风险管理发展历程及其研究趋势的新认识

Business Risk Management Development Course and New Understandings of the Research Trends

风险管理本质上是针对各种风险管理活动的总称。风险管理研究历程大致可以分为基于保险与财务层面的风险管理研究和基于整体层面的风险管理研究两个阶段。目前国内外影响力较大的风险管理框架主要有COSO的《企业风险管理——整合框架》等。风险管理研究已经取得了重大突破但也存在不足。整体层面的风险管理在企业中的应用及其实施绩效的研究等将成为风险管理研究的主流发展趋势。

Risk management is essentially a general name for various risk management activities.The research progress of risk management can be divided into two stages: one is based on the levels of insurance and finance,the other is based on the overall level.At present,the risk management frameworks with greater influence both at home and abroad are Corporate Risk Management: Integrated Framework by COSO and so on.Risk Management research has made a major breakthrough but there also exist some inadequacies.The research of application and implementation performance of risk management in the enterprises at the overall level will become a mainstream trend.