突发性公共事件下企业风险准备金设计研究

Research on the Design of Enterprise Risk Reserve under Sudden Public Events

2020年新冠疫情突袭,对世界经济造成巨大冲击,我国部分企业遭重创,企业防范与化解重大风险是新的重要课题。基于此,分析企业提取公共事件风险准备金的方式和管理制度。研究发现,企业可通过“选取基准、确定比例和设置上限”进行实操。另外,财政部应尽快出台相应会计操作指南与核算规范,企业也需要完善风险准备金管理制度、提高风险管理意识,共同推进企业风险准备金的发展进程。

In 2020, COVID-19 attacked human society. This sudden public event has a great impact on the world economy. Some enterprises in China have suffered heavy losses. It is a new and important topic for enterprises to prevent and resolve major risks. Based on this situation, this paper analyzes the way and management system of enterprises extracting public event risk reserve. It is found that enterprises can carry out practical operation by “selecting benchmark, determining proportion and setting upper limit”. In addition, the Ministry of Finance of the People’s Republic of China should issue corresponding accounting operation guidelines and accounting specification as soon as possible. Enterprises also need to improve the risk reserve management system, raise the awareness of risk management, and jointly promote the development process of enterprise risk reserve.