企业集成风险管理范式构建:理论分析与运行架构  

Style of Integrated Risk Management:Theoretic Analysis and Operational Structure

作　　者：姜虹[1] 

机构地区：[1]暨南大学管理学院,广东广州510630

出　　处：《中国工业经济》2006年第6期107-113,共7页China Industrial Economics

摘　　要：随着国内外企业整体性经营失控案例的频频发生,企业的集成风险管理日益受到人们的重视。但就目前风险管理研究的现状来看,尚缺乏对非金融类企业集成风险管理的深入研究,缺乏管理理论的支撑,缺乏具有执行力的集成风险管理系统的构建。针对上述问题,本文运用经济学、管理学理论进行了分析,并提出集成风险管理可以以企业的管理控制系统为运行载体,以财务、技术和人文为导向,构建机构化的、网络化的风险管理系统,以达到企业的整体战略目标。There are many cases that integral operation is out of control in domestic companies,so the integrated risk management is emphasized more and more. However,we still lack of deep studies,managerial theory, and systematical structure with high practical ability about it in non-financial companies. Upon these questions,we analyzed them through the theory of economics and management,and posed that management control system can be the operational carrier of integrated risk management. So we can construct an organized and network system of risk management as the introduction of finance,technique and humanity,so as to reach the integral strategic aim of the company.

关 键 词：集成风险管理 管理范式 内部控制 非金融类企业 运行框架 

分 类 号：F270[经济管理—企业管理]