基于COSO-ERM的企业全面风险管理优化研究

Research on Enterprise Risk Management Optimization Based on COSO-ERM

随着经济全球化的发展,企业面临的风险日益复杂,越来越多企业意识到需要加强内部控制并完善风险管理以适应当今不断变化发展的环境。本文以COSO-ERM(2017)为基础,对企业风险管理的概念及理论框架进行阐述,进而从治理和文化、战略与目标设定、绩效、审查和修订及信息、沟通与报告五个要素对案例公司的风险管理现状进行分析并提出优化思路,以期为更多企业提供参考与借鉴。

With the development of economic globalization,the risks faced by enterprises are increasingly complex.There is a need for internal control improvement and risk management optimization to meet the demands of an evolving business environment.Based on COSO-ERM(2017),this paper firstly defines the concept and the framework of enterprise risk management,and then analyzes the current situation of the case company's risk management from the following five interrelated components,including governance and culture,strategy and objective-setting,performance,reviewing and revising information,communication and reporting.Finally,it puts forward valuable suggestions,in order to provide references for more enterprises.