| 企业全面风险管理（ERM）理论梳理和框架构建 |
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| 引用本文： | 张琴,陈柳钦. 企业全面风险管理（ERM）理论梳理和框架构建[J]. 当代经济管理, 2009, 31(7): 25-32 |
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| 作者姓名： | 张琴 陈柳钦 |
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| 作者单位： | 1. 南开大学,风险管理与保险学系,天津,300071
2. 天津社会科学院,天津,300191 |
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| 摘 要： | 全面风险管理(ERM)是在以价值为导向的企业目标确立过程中取代传统风险管理,承担增加公司价值使命的新型风险管理体系和手段.ERM的理论体系应该包括全面风险观、整体化风险管理理论以及ERM框架体系.ERM框架体系不仅包括我们常说的风险管理策略和过程,还应该包括所有支持和保障ERM效率效果的六方面辅助政策和设施,统称为ERM的配套设施,策略、过程和配套设施三个部分缺一不可,共同构成全面风险管理的整体框架.
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| 关 键 词： | 全面风险管理(ERM) 风险评估 公司治理 内部控制 |
The Theory and Frame of Enterprise Risk Management |
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| Zhang Qin,Chen Liuqin. The Theory and Frame of Enterprise Risk Management[J]. Contemporary Economic Management, 2009, 31(7): 25-32 |
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| Authors: | Zhang Qin Chen Liuqin |
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| Affiliation: | 1.Risk Management and Insurance Department;Nankai University;Tianjin 300071;China;2.Tianjin Academy of Social Science;Tianjin 300191;China |
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| Abstract: | Enterprise Risk Management(ERM) is the new risk management system and the method which undertakes the responsibility of increasing the company's value,replacing the tradition risk management in the process of taking the value as the guide goal of enterprises.The ERM system should include the comprehensive risk view,the integration risk management theory as well as the ERM frame system.The ERM frame system does not only include the risk management strategy and the process,but also all supports and six auxili... |
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| Keywords: | Enterprise Risk Management risk assessment company government internal control |
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