基于ERM的利益相关者价值探析

企业风险管理(Enterprise Risk Management,ERM)是近年来管理界最热门的一个话题,企业要求通过一定水平的风险管理,提升风险管理的能力,创造更多的企业价值,这涉及到利益相关者群体的价值.文章以COSO、普华永道、安永等机构的分析报告为研究背景,借助德勤的调查结果,从ERM与利益相关者的价值关系出发,分析价值流失因素及原因,提出解决价值流失和创造利益相关者价值的六项对策.

Analysis of the Value of Stakeholders on the Basis of ERM

ERM has been a heating issue in the management circle in recent years.To create higher value,the enterprises should improve their level and capability of the risk management,which involves the value of stakeholders.On the basis of the analysis reports of some institutions such as COSO, Price water house Coopers,Ernst & Young as well as the findings of Deloitte,the paper focuses on the valuable relations between ERM and the stakeholders and analyzes the causes of value drain,proposing six countermeasures to ...