现代企业风险管理的系统化过程  

Systematic Process of Risk Management in Modern Enterprises

作　　者：刘笑霞[1] 李明辉[2] 

机构地区：[1]河海大学商学院,江苏南京210098 [2]南京大学中国审计研究中心,江苏南京210093

出　　处：《北京工商大学学报（社会科学版）》2009年第4期76-81,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：教育部人文社会科学重点研究基地2006年度重大项目"网络化条件下的会计系统流程再造及其控制"(06JJD630019)

摘　　要：现代企业风险管理是一个持续性的系统过程,它从目标设定出发,依次经过风险识别、风险评估、风险应对、实施控制等阶段,从而有效地管理风险,为企业目标的实现提供合理保证。为了保证风险管理系统的持续有效,必须对其各个要素进行监督,以发现存在的缺陷与不足,从而加以改进,因此,监督与学习也是风险管理的重要环节。The risk management in modern enterprises is an ever-lasting systematic progress. It starts from the objective setting and consists of successive stages such as risk identification, risk evaluation, risk response, implementation and control, etc., which accordingly controls the risks effectively and guarantees the realization of entity objectives. In order to ensure the long-standing effect of risk management system, it is imperative to monitor the various factors so that the defects and shortcomings can be identified and improved. Therefore, monitoring and learning are also the important process of risk management.

关 键 词：风险管理 系统化过程 企业目标 

分 类 号：F239.45[经济管理—会计学]