企业风险管理文化构建研究  

Research on the Construction of Enterprise Risk Management Culture

作　　者：邢风云[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《技术经济与管理研究》2012年第12期68-71,共4页Journal of Technical Economics & Management

基　　金：广东省自然科学基金资助项目(项目编号:S2011010001359);广东省软科学研究计划资助项目(项目编号:2011B070300035)

摘　　要：企业开展全面风险管理的过程,既是对现有管理手段提炼、整合和延伸的过程,也是一种新的文化培育、发展和运用的过程。企业文化也称之为企业文化力,其内容可分为企业家精神、企业目标、企业形象、企业管理和企业环境等五个方面。在企业全面开展风险管理的新形势下,企业文化建设应与时俱进,不断融入新的元素和理念。本文认为,将企业风险管理的活动方式及其成果通过精神、制度、行为、物质四个层面、四种形式表现出来,共同构筑成企业风险管理活动的完整文化体系——精神层面的危机文化、制度层面的合和文化、行为层面的攻防文化和物质层面的目标文化,构建适时的风险管理文化,是企业文化建设的必由之路。The process enterprises carry out comprehensive risk management, is not only to extract, integrate and extend the exi- sting management methods, but also to foster, develop and apply new culture. Enterprise culture includes entrepreneur＇s spirit, enterprise objective, enterprise image, enterprise management and enterprise environments. With the development of comprehensive risk management, enterprise culture construction should keep pace with the times and integrate into new elements and ideas. This paper believes that, the activity patterns and achievements of enterprise risk management are reflected through spirit, system, behavior and material, which together builds the complete culture system of enterprise risk management, that is, the spirit dimension of crisis culture, the system dimension of integration culture, the behavior dimension of offensive and defensive culture, and the material dimension of objective culture. The construction of timely risk management culture is the way enterprise culture construction must get through.

关 键 词：企业文化 风险管理 管理文化 文化建设 

分 类 号：F270.7[经济管理—企业管理]