基于ERM框架构建国有企业投资风险管理体系研究

本文借鉴ERM框架和我国的企业内部控制规范指引，结合我国国有企业投资风险管理现状，分析我国国有企业投资风险管理存在的问题及其成因，以解决上述国有企业投资风险管理存在问题为导向，尝试构建“四维一体”的投资风险管理体系，即国有企业集团一般应该按照主体、目标、程序与方法四个维度构建一体化的投资风险管理体系。

Study of Investment Risk Management in the State-owned Enterprises Based on Enterprise Risk Management-Integrated Framework

How to establish a sound investment risk management system and strengthen the ability of risk management of state - owned enterprises？ It is not only a subject of theoretical research but also a problem that state - owned enterprises have to solve urgently. Based on the literatures of foreign and domestic investment risk management and the ERM framework, this paper analyzes the problems and causes of existing investment risk management of state - owned enterprises in China, and tries to construct a four -dimensional risk management system. We hope to be helpful to the perfection of investment risk management system of state - owned enterprises in China.