统一集经济控制机在企业风险管理中的应用  

Application of All Set Economic Control Machine in Enterprise Risk Management

作　　者：林华[1] 张润彤[1] 刘达[1] 叶广辉[1] 

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《北京交通大学学报（社会科学版）》2009年第4期68-72,104,共6页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：国家自然科学基金资助项目(60773033)

摘　　要：企业经营面临越来越多的风险,通过运用COSO(Committee of Sponsoring Organizationos of Treadway Commission)的企业风险管理(Enterprise Risk Management,ERM)整合框架并结合自身的具体情况,企业可以制定和实施自身的风险管理策略。统一集经济控制机(All Set Economic Control Machine,AECM)与该框架有一些相似之处,前者可以用于实施ERM的许多方面,可作为ERM执行的信息基础平台;而ERM框架也在某种程度上表明了AECM的应用价值和空间,并对AECM的具体应用有一定指导作用。本文在分析了AECM和ERM两者之间关系基础上,主要从整体上研究如何将AECM运用于企业风险管理,并初步讨论了如何在AECM中引入ERM的思想来提高其风险管理效用。Enterprise are facing more and more risks, and COSO worked down its integrated framework of enterprise risk management （ERM）, which conducts enterprises to make their mechanism and methods of risk management. All Set Economic Control Machine （AECM） can be used to implement ERM, and is similar with ERM in some perspectives. ERM also implicates the value and application space of AECM, and can conduct the usage of AECM. Within analyzing the relationship between them, this paper wholly researches on the application of AECM in ERM and how to involve the thinking of ERM in AECM to improve the latter＇s utility of risk management.

关 键 词：统一集经济控制机 企业风险管理 风险 控制 决策 

分 类 号：C931[经济管理—管理学]