基于平衡计分卡的保险公司全面风险管理绩效评估

本文论述了以RAROC为主的财务导向的风险管理绩效评价方法在评估全面风险管理时的不足,提出了基于平衡计分卡(BSC)的风险管理绩效评估框架,并论述了此种评估方法对实施全面风险管理(ERM)所具有的重要意义。

This paper discusses the inadequacies of the comprehensive risk management performance eval- uation method based on RAROC, proposes a framework based on the Balanced Scorecard （BSC） for the evaluation of the risk management performance, and discusses the significances that the BSC method will bring to the implementation of a comprehensive risk management（ERM）.