基于“路径--目标”权变理论的全面风险管理案例研究--一个煤炭企业的调查

Comprehensive Risk Management Case Study based on the Theory of“Path Goal”Contingency:A Survey of Coal Enterprises

我国煤炭行业在经历了"黄金十年"的发展之后,面临一个非常严峻的低谷挑战,如何度过"严冬",全面应对系统和内部运营风险是各大煤企目前全面风险管控的重点。本研究基于"路径—目标"理论,构建了全面风险管理理论框架,通过对特殊行业背景下优秀煤炭企业实例的剖析,检验了案例企业如何根据内外环境不确定性,动态确定风险管理的目标,然后在总目标和具体目标明确的前提下,对风险管理关键路径进行优化,最终实现提高业绩,及时调整战略,提升企业价值的目的。此研究为特殊行业背景下企业全面风险管理实践工作的开展提供了可借鉴的经验和理论指导。

Coal industry in our country has experienced the ＂golden decade＂ , but is now facing fiercely severe challenges, as to how to get through the ＂winter＂, how to respond to the comprehensive system risk and internal operational risk, which are important for every coal enterprise. This study builds an enterprise risk management model, based on the ＂path-goal＂ theory. First, it analyzes high-performing coal enterprises under this special background, and tests how these case enterprises determined the goal of comprehensive risk management according to internal and external uncertainties. Then it focused on how to optimize the path selection dynamically according to the set goal. Finally, it shows how to improve enterprise performance, adjust strategies and help enterprises to increase their value. The research can provide reference and theoretical guidance on the comprehensive risk management for the enterprises under the special industrial background.