ERM风险管理框架的新发展、启示与借鉴

New Development, Revelation and Reference of ERM Risk Management Framework

2016年6月,美国反欺诈财务报告委员会发布新版企业风险管理框架"企业风险管理-服务于企业战略和绩效的实现"征求意见稿,这是继2004年COSO正式公布企业风险管理框架以来第一次对ERM框架进行颠覆性的修订和完善。相比于旧版框架,新版ERM框架有着显著的变化:形式上大胆创新,采用"一轴五环"结构,内容上突出强调战略、文化与绩效等。文章主要是介绍、分析和评述COSO-ERM框架的最新发展,希望对我国企业风险管理的发展提供一些启示与借鉴。

In June 2016, the US Anti-Fraud Financial Report Board issued a new version of the Enterprise Risk Management Framework, "Enterprise Risk Management-Facilitating the Realization of Corporate Strategy and Performance," which was the first time since COSO officially released its corporate risk management framework in subsequent revision of 2004 and refinement of the ERM framework. Compared to the old framework, the new ERM framework has a significant change: the form of bold innovation using "one axis five rings" structure and the content highlights the strategy, culture and performance. This paper mainly introduces, analyzes and reviews the latest development of COSO-ERM framework and hopes to provide some enlightenment and reference for the development of enterprise risk management in China.