风险评估在企业中的实践及探索——基于某煤业有限公司A煤矿的经验

Study on Enterprise Practices of Risk Assessment ——Based on the experience from A mine of coal mining limited company

风险评估作为内部控制一个组成部分,对企业全面风险管理,起着举足轻重的作用。但风险评估在实践中开展的经验,很少有学者深入探索。本文基于内部控制、全面风险理论演变,结合A煤矿的风险评估实践,探索风险评估工作的作用。本文首先介绍A煤矿风险管理的背景,接着对A煤矿风险评估流程实践进行分析,最后从A煤矿风险评估的实践中得出启示,即风险评估必须与内部控制、信息化管理及目标考核相结合,风险评估工作必须要日常化、规范化、全员化和个性化。

Risk assessment which acts as a part of internal However, how the risk assessment carried out in practice, control plays a pivotal role in Enterprise Risk Management. few scholars explore it inepth. This article based on the theory of evolution of the intemal control and comprehensive risk, combining with risk assessment practice of A mine, explores the experience and implication of risk assessment. This paper first introduces the risk management background of A mine, and then explores the risk assessment process of the mine, finally gets inspiration from A coal＇s risk assessment practice, which risk assessment must combine with internal control, must obtain information management＇s supports, and must combines with target performance appraisal. Furthermore risk assessment also must be routine, standardized, civilians and personalized.