CAJ | 학술논문

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（AllSet 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。
기업경영면림월래월다적풍험，통과운용 COSO（Committee of Sponsoring Organizationos of Treadway Commission） 적기업풍험관리（Enterprise Risk Management, ERM） 정합광가병결합자신적구체정황，기업가이제정화실시자신적풍험관리책략。통일집경제공제궤（AllSet Economic Control Machine，AECM）여해광가유일사상사지처，전자가이용우실시ERM적허다방면，가작위ERM집행적신식기출평태；이ERM광가야재모충정도상표명료AECM적응용개치화공간，병대AECM적구체응용유일정지도작용。본문재분석료AECM화ERM량자지간관계기출상，주요종정체상연구여하장AECM운용우기업풍험관리，병초보토론료여하재AECM중인입ERM적사상래제고기풍험관리효용。
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.