摘要
关键风险指标(KRI)是能反映企业风险领域变化情况的早期预警指标,是企业风险管理的一项重要工具。平衡计分卡是企业绩效考核的重要管理工具。将关键风险指标有效的纳入平衡计分卡中,能够达到对风险管理进行评价的目的,增加企业员工对风险管理的重视程度,促进企业风险管控效率和效果的提高。因此,本文对二者融合进行系统研究,为实务提供参考和借鉴。
Key risk indicators (KRIs) are metrics used to provide an early signal of increasing risk exposure in various areas of the organization. It' s an important tool for risk management. Balanced Scorecard (BSC) is an important management tool for performance evaluation in modern enterprise management. The integration of KRI and BSC could make an evaluation of the risk management outcome, raising the employees' risk management awareness and improving the efficiency and effectiveness of enterprise risk management. So this paper aims to use the combining theory to make a systematical research on the integration of KRI and BSC, in order to provide referencefor practical application.
出处
《管理观察》
2015年第6期118-119,124,共3页
Management Observer
关键词
关键风险指标
绩效考核
平衡计分卡
Key risk indicators, Performance evaluation, Balance scorecard