摘要
从全面衡量企业风险管理实施效果的角度出发,以上市公司的经验数据作为实证依据,深入探讨了影响ERM实施效果的关键因素。通过运用多元回归等实证方法研究发现,审计的事务所类型、企业规模、财务状况等因素对ERM实施有非常重要的影响;在两职合一的公司治理机制下,管理者权利过于集中可能导致过度自信,对于ERM实施效果有明显的阻碍作用。
Based on the data of 1169 listed companies of 70 sectors in the A-share market, this paper has theoretical and empirical analyses on the influencing factors for implement of Enterprise-wide Risk Management （ERM） . The research shows that those factors including the type of audit finn, firm size, the financial condition have important effect on ERM, and centralized managerial power has a negative effect on ERM implementation.
出处
《湖南师范大学社会科学学报》
CSSCI
北大核心
2014年第1期85-92,共8页
Journal of Social Science of Hunan Normal University
基金
国际合作研究项目"a comparison of the enterprise risk management implemention between China and Australia"(CUFE02)
关键词
全面风险管理
影响因素
ERM实施效果
enterprise-wide risk management
influencing factor
ERM implementation
