论我国企业风险管理框架的构建

建立健全的风险管理框架是实现企业风险管理目标的重要保障。企业风险管理由8个相互关联的要素构成，包括内部环境、目标设定、事项识别、风险评估、风险对策、控制活动、信息与沟通和监督。企业从自身实际出发，构建有效的风险管理框架，应设置风险管理委员会，建立有效的监督体系和风险评估体系，将企业风险管理与内部控制有机地结合起来。

Construction of China's enterprise risk management frame

Establishing perfect risk management frame is an important safeguard of realizing the enterprise risk management goal.Enterprise risk management is composed of eight interrelated factors,including internal environment,objective setting,event identification,risk recognition and assessment,risk response,control activity,information and communication as well as monitoring activity.Enterprises must embark from the reality,construct the effective risk management frame,set up risk management committee and establi...