我国企业在风险管理方面存在的问题及对策

一、企业风险管理概念及发展企业风险管理是指企业通过对潜在风险的识别、衡量和分析,并在此基础进行有效的控制,用最经济、最科学、最合理的方法处置风险,以实现最大效率与安全的管理方法。风险管理的目标主要是处置和控制风险,减少和避免损失,或将风险转化为收益,保证企业生产经营活动的顺利进行。企业风险管理的发展经历了以下的过程:20世纪70年代大多数企业风险管理只是单一的信用风险管理,把企业风险通过在财产或其他保险公司投保来转移。80年代企业风险管理主要是针对投资风险和财务风险的分散和回避。进入90年代,随着全球一体化的发…     

浅析应收账款的风险管理

一、应收账款的风险管理应收账款的风险是应收账款遭受损失的不确定性。这个不确定性主要是指损失是否发生以及损失的大小不确定。那么怎样判断应收账款的损失是否发生呢?笔者认为,当企业不能及时足额地收回特定应收账款时,损失就产生了。引起债务方不能及时偿还债务的因素就是风险的来源。应收账款的风险管理就是识别、评估与控制企业应收账款损失的程序。应收账款风险管理目标可以分为两个部分:损失发生前的目标和损失发生后的目标,前者是避免或减少发生损失的可能性;后者是努力使损失尽量降低。如前所述,引起企业不能及时足额地收回应收账款的因素,就是风险的来源。风险识别,是风险评估和风险控制的基础,在进行风险分析时,找出企业应收账款面临的风险因素,并将这些风险与企业销售收款业务流程联系起来,以便发现各种潜在的风险。这里示范性地列出几条:(1)客户经营管理不善,无力偿还到期债务;(2)交易对象有意占用企业资金;(3)交易双方产生的贸易纠纷;(4)交易对象蓄意的商业欺诈。对于上面的每一种原因,我们还可以继续追究下去,找出原因。比如说,交易双方产生的贸易纠纷,我们要看是合同中的特定条款约定不明确,或者是产品质量的缺陷导致顾客不满意拒绝付款;而后三种...     

新巴塞尔协议对保险企业操作风险管理的启示

新巴塞尔协议对操作风险的定义适用于保险企业,保险企业存在相似的操作风险损失事件。保险企业应尽快建立与其它金融机构相容的风险管理体系,借鉴巴塞尔委员会提出的管理原则尽快达到操作风险管理的第二阶段。在新巴塞尔协议提出的度量方法中,保险企业可以使用高级度量法中的损失分布法度量操作风险。     

出口企业收汇风险产生的原因及预防

受金融危机和经济危机影响,收汇风险成为我国外贸出口企业面对的最大外部风险之一.本文对出口企业收汇风险产生的原因进行了分析,并提出预防收汇风险的四点对策:设置收汇风险管理部门,统一进行风险管理工作;建立和完善客户授信制度和应收账款监控制度;利用福费廷业务规避收汇风险;投保出口信用险,转移交易风险.     

谈企业风险财务工具──自担风险

企业在经济活动中不可避免地引起程度不同的风险和损失。自担风险是企业风险财务工具之一,是指损失一旦出现后,企业依靠自己的财力,弥补遭受的财务损失。随着企业风险管理的发展与完善,自担风险在企业风险管理中的作用将越来越大。     

物流外包风险管理与控制策略研究

物流外包风险管理与控制关键在于风险的识别与过程管理。物流外包风险包括企业内部因素引起的风险和企业外部引起的风险。评估物流外包风险,根据潜在损失的大小和物流外包风险出现的概率,不可承受的物流外包风险应是设法控制的,可采取风险规避和风险转移两种策略加以防范。     

刍议公路建设风险管理体系与风险防范

公路建设面临的风险越来越复杂化、多样化,需要全面提升风险控制水平,逐步建立公路建设的风险控制长效机制。公路建设风险管理体系建设包括规范风险控制的具体流程、完善内部管理制度,加强项目管理、合同管理、资金管理、质量管理、风险文化管理等方面。公路建设施工企业风险防范方式有损失控制、风险自留、风险回避、风险分散、风险转移等。     

谈企业内部审计与风险管理

企业在运行过程中存在着大量的战略风险、经营管理风险和作业风险,很可能导致企业费用和损失的发生,制约企业的生存、发展和获利能力,企业风险管理越来越来成为一个倍受关注的焦点问题。在企业风险管理这一系统中,企业内部审计在内部控制、公司治理及组织运营中的地位日趋突出。本文在分析了内部审计与企业风险管理的关系的基础上,分析内部审计运用于企业风险管理过程中应注意的问题。     

试论企业税务风险及其防范

税务风险是企业整体风险的构成内容之一,税务风险管理是企业财务管理的核心任务之一,有效的税务风险管理,可以保证企业在降低纳税负担的同时,有效的防范和降低风险。企业税务风险管理的重点是防范与控制,有效的税务风险防范与控制,既包括企业管理体制的完善,也包括财税管理人员的管理理念的修正、综合素质的提高。防范和降低企业税务风险,应重点从企业管理体制建设和企业财税管理人员素质培养两方面入手,此外,企业的税务风险管理,也离不开社会监督力量。只有在良好的企业管理体制指引下,在社会力量监督下,通过高素质的企业财税人员合理合法的税收筹划,才能保证在降低企业税负的同时,有效的规避和降低企业税务风险,避免风税损失的发生。     

企业财务风险控制与防范对策

本文在分析企业财务风险管理意义的基础上,阐述了企业财务风险及其控制与防范对策。企业要从自身实际出发,选择相应的控制与防范策略,主要包括财务风险回避、降低、分散、转移、自留等不同的处理风险方式。     

Quantitative risk analysis

Problem. Each year, unsafe consumer products are involved in millions of injuries and thousands of fatalities around the world. There is a need to quantitatively assess the risks to consumers posed by all types of consumer products. Objective. Quantitative Risk Analysis (QRA) is a scientific methodology that was developed to quantitatively demonstrate the potential risk associated with any given consumer product. QRA is based on the Risk Equation which is Risk = Hazard X Exposure. Methods. Key factors affecting Risk were studied. Factors impacting Hazard include Design Defects, Manufacturing Defects, and Foreseeable Use. Factors impacting Exposure include Product Quantity in distribution, Product Durability, Caregiver Vigilance, and Product Accessibility. Monte Carlo Simulation methods were utilized to generate estimates of product-related risk. Results. The Kinder Egg is used as an example and the QRA results for this product in the North American market are presented. Conclusion. QRA results can do the following: 1.) Determine if a design meets desired or necessary safety expectations 2.) Allow one to understand which components of a given design can be modified to ensure the greatest improvements in the safety of a given product 3.) Guide the development of product safety specifications and requirements and 4.) Determine if a recall is warranted. QRA can benefit risk managers and others by allowing them to identify the critical factors influencing the risks posed by consumer products in the global marketplace.     

德国公司风险管理审计对我国的启示

风险管理是一个企业实现持续经营的保证,风险管理审计是对企业风险管理制度、风险管理活动以及风险管理报告进行的审计。德国公司风险管理审计,既有明确的法律要求,又有风险审计的具体内容。主要体现在对风险早期确认制度的审计和风险报告的审计上。我国应完善现代企业治理结构,改进上市公司的信息披露制度,借鉴德国的经验,加强风险控制系统的建设。     

出口食品农产品检验检疫风险评价体系的建立

利用美国M IL-STD-822B标准的原理和方法构建了出口食品农产品检验检疫风险评价矩阵,首次定义了检验检疫风险事故是不合格产品引起的国内外不良反应,并制定了风险事故后果的严重等级划分标准,确立了以一年内发生风险事故的频次作为风险事故发生概率的原则;同时依据欧盟2002/63/EC指令对风险评价结果制定了以连续459批为一个监控周期的抽样方案。根据风险评价体系,将出口食品农产品检验检疫风险设置为5个风险等级：HHH、HH、H、M和L,依据监控抽样的检测结果可以对具体出口企业和产品进行风险等级加严或放宽的动态调节。     

ESTIMATION OF VALUE AT RISK AND RUIN PROBABILITY FOR DIFFUSION PROCESSES WITH JUMPS

In this paper we give upper bounds for both the Value at Risk   VaR _α,  0 < α < 1  , and for ruin probabilities associated with the supremum of a process driven by a Brownian motion and a compound Poisson process. We obtain lower bounds for the same Value at Risk, and for different cases we discuss the behavior of the bounds for small α. We prove our bounds are "asymptotically" optimal, as α tends to zero. The ruin probabilities obtained are related to other bounds found in recent literature.     

The State of Risk Assessment Practices in Information Security: An Exploratory Investigation

Risk in Information Systems Security can be defined as a function of a given threat source's exercising a particular vulnerability and the resulting impact of that adverse event on the organization. Risk management is the process of identifying and assessing risk and taking steps to reduce it to an acceptable level given the costs involved in doing so. The major activity within risk management is the risk assessment process. The objective of this research is to assess the current state of practice in conducting risk assessments for information security policy management. Results from an exploratory survey of U.S. headquartered firms indicate that increased frequency of conducting risk assessments, the use of quantitative measures of likelihood of loss, and more complete asset inventories correspond with higher levels of user satisfaction and perceived usefulness, although many companies choose not to engage in this level of practice or to only go part way. Additionally, respondents reported substantial difficulty in identifying threats and estimating loss, indicating that much can be done to improve the current state of practice.     

企业风险管理中内部审计的应用——基于价值链视角

经济全球化使企业面临瞬息万变的市场环境,风险无处不在,企业风险管理是决定企业生死存亡的关键。我国企业普遍存在风险管理观念淡泊,风险管理水平低下等问题。为提高我国企业风险管理水平,企业应根据内部审计历史演进过程中风险管理职能的加强,从一个全新的视角———价值链入手,分析三种层次的内部审计在企业风险管理中的应用。通过内部审计与风险管理的互动,推动我国企业的风险管理水平的提高,实现我国内部审计的发展。     

互联网金融改善了社会融资结构吗?——基于企业融资选择模型

互联网金融的快速发展对企业的融资选择带来了新的冲击.本文通过构建企业融资选择模型,将企业融资选择划分为债券融资和银行融资两类,研究互联网金融对社会融资结构的影响.研究结果表明:互联网金融对社会融资结构的最终影响由其综合效应决定.互联网金融的规模替代效应和"长尾"效应有助于提高债券融资占比,而技术外溢效应及风险传递效应则会降低债券融资占比.同时,本文利用断点最小二乘法实证检验发现:互联网金融对社会融资结构的改善具有正向作用,且不存在断点效应,说明在当前阶段,互联网风险传递效应并不占据主导地位,应继续推动互联网金融的发展以改善社会融资结构.     

AS/NZS 4360风险管理标准评介

我国风险管理才刚刚起步 ,迫切需要理论的指导和国外的先进经验的帮助。文章介绍了居于世界前沿的澳大利亚 /新西兰风险管理标准的主要内容 ,概括了国际上广泛应用的风险管理方法和程序。     

ERP立项阶段实施风险评价模型

ERP立项阶段的风险评价对ERP实施而言至关重要,但至今还没有一个在ERP立项阶段可以预测企业ERP实施风险的评价方法。结合ERP实施特点和立项阶段信息的综合性、模糊性以及指标的可获性,建立了立项阶段ERP实施风险的评价模型,借助该模型,企业可以对立项阶段ERP实施的风险进行评估分析,制定减少风险的对策,从而保证ERP系统的成功实施。     

The role of risk-taking in Singapore

This study explores the differences between entrepreneurs and non-entrepreneurs in the city-state of Singapore with regard to the risks involved in the decision to become an entrepreneur. The sample is composed of 30 Chinese entrepreneurs and 44 Singaporean managers and engineers employed by six multinational corporations.Whether or not entrepreneurs are more risk-oriented than managers is not clear from this study but the data from this study demonstrate that entrepreneurs are able to give up job security and take specific kinds of risks related to launching a new venture because they have confidence that they will either succeed or be capable of carrying on a successful career. Whereas job security is a critical variable that holds non-entrepreneurs to the status quo in Singapore, the potential loss of self-respect and self-image, the fear of failure, appears to be a force that drives Chinese entrepreneurs in Singapore to succeed.Although the research for this study began from the widely held premise that risk was a psychological attribute, the research process revealed that risk is more productively seen as a decision-making variable. The research in this study, like previous studies on entrepreneurs and risk, also assumes that choice was the core of risk-taking. It is doubtful, however, that individuals have a generalized risk-propensity, for risk is highly contextual. Risk is most likely to be seen in specific kinds of entrepreneurial decisions such as the decision to become an entrepreneur, the decision to grow a new venture through new product development, international market entry or other strategic options, and decisions related to control issues. Risk should be viewed as part of a complex multivariate process and attention needs to be given in the future to the study of risk identification, risk assessment, formulation of risk strategies, and the management of risk.Risk is an inherent aspect of any opportunity and, consequently, is the darker side of the heart of entrepreneurship. In a Chinese entrepreneurial setting these factors and decisions are part of a complex social process.