2017版coso新企業(yè)風(fēng)險(xiǎn)管理(erm)框架20原則

1、COSOCOSO新企業(yè)風(fēng)險(xiǎn)管理（新企業(yè)風(fēng)險(xiǎn)管理（ERMERM）框架（）框架（20172017版）版）2020原則ComponentsPrinciples：要素和原則:1.ExercisesBoardRiskOversight—Theboardofdirectsprovidesoversightofthestrategycarriesoutgovernanceresponsibilitiestosupptmanagementinachie

2、vingstrategybusinessobjectives.1.董事會執(zhí)行風(fēng)險(xiǎn)監(jiān)督董事會對戰(zhàn)略進(jìn)行監(jiān)督，執(zhí)行治理責(zé)任，支持管理實(shí)現(xiàn)戰(zhàn)略和業(yè)務(wù)目標(biāo)。2.EstablishesOperatingStructures—Theganizationestablishesoperatingstructuresinthepursuitofstrategybusinessobjectives.2.建立運(yùn)營機(jī)構(gòu)組織在追求戰(zhàn)略和業(yè)務(wù)目標(biāo)方面建立運(yùn)營機(jī)構(gòu)。

3、3.DefinesDesiredCulture—Theganizationdefinesthedesiredbehavisthatacterizetheentity’sdesiredculture.3.定義崇尚的文化組織定義期望的行為來描述所崇尚的文化。4.DemonstratesCommitmenttoCeValues—Theganizationdemonstratesacommitmenttotheentity’scevalues.

4、4.展示對核心價(jià)值的承諾組織表現(xiàn)出對核心價(jià)值觀的承諾。5.AttractsDevelopsRetainsCapableIndividuals—Theganizationiscommittedtobuildinghumancapitalinalignmentwiththestrategybusinessobjectives.5.吸引，發(fā)展和保留有能力的個(gè)體組織致力于建立符合戰(zhàn)略和業(yè)務(wù)目標(biāo)的人力資本。6.AnalyzesBusinessCo

5、ntext—Theganizationconsiderspotentialeffectsofbusinesscontextonriskprofile.6.分析業(yè)務(wù)環(huán)境組織考慮業(yè)務(wù)環(huán)境對風(fēng)險(xiǎn)狀況的潛在影響。7.DefinesRiskAppetite—Theganizationdefinesriskappetiteinthecontextofcreatingpreservingrealizingvalue.7.定義風(fēng)險(xiǎn)偏好組織在創(chuàng)造，維護(hù)和

6、實(shí)現(xiàn)價(jià)值的背景下定義風(fēng)險(xiǎn)偏好。16.評估風(fēng)險(xiǎn)和績效組織評價(jià)績效并考慮風(fēng)險(xiǎn)。17.PursuesImprovementinEnterpriseRiskManagement—Theganizationpursuesimprovementofenterpriseriskmanagement.17.企業(yè)風(fēng)險(xiǎn)管理持續(xù)改進(jìn)組織應(yīng)追求企業(yè)風(fēng)險(xiǎn)管理的不斷完善。18.LeveragesInfmationSystems—Theganizationlever

7、agestheentity’sinfmationtechnologysystemstosupptenterpriseriskmanagement.18.利用信息系統(tǒng)組織利用信息技術(shù)系統(tǒng)來支持企業(yè)風(fēng)險(xiǎn)管理。municatesRiskInfmation—Theganizationusescommunicationchannelstosupptenterpriseriskmanagement.19.溝通風(fēng)險(xiǎn)信息組織使用溝通渠道來支持企業(yè)風(fēng)險(xiǎn)管