科学决策
科學決策
과학결책
Scientific Decision-Making
2010年
3期
35~42
,共null页
国有企业 投资风险管理体系 四维一体 ERM框架
國有企業 投資風險管理體繫 四維一體 ERM框架
국유기업 투자풍험관리체계 사유일체 ERM광가
state - owned enterprises, investment risk management system, four - dimensional, ERM Framework
本文借鉴ERM框架和我国的企业内部控制规范指引，结合我国国有企业投资风险管理现状，分析我国国有企业投资风险管理存在的问题及其成因，以解决上述国有企业投资风险管理存在问题为导向，尝试构建“四维一体”的投资风险管理体系，即国有企业集团一般应该按照主体、目标、程序与方法四个维度构建一体化的投资风险管理体系。
本文藉鑒ERM框架和我國的企業內部控製規範指引，結閤我國國有企業投資風險管理現狀，分析我國國有企業投資風險管理存在的問題及其成因，以解決上述國有企業投資風險管理存在問題為導嚮，嘗試構建“四維一體”的投資風險管理體繫，即國有企業集糰一般應該按照主體、目標、程序與方法四箇維度構建一體化的投資風險管理體繫。
본문차감ERM광가화아국적기업내부공제규범지인，결합아국국유기업투자풍험관리현상，분석아국국유기업투자풍험관리존재적문제급기성인，이해결상술국유기업투자풍험관리존재문제위도향，상시구건“사유일체”적투자풍험관리체계，즉국유기업집단일반응해안조주체、목표、정서여방법사개유도구건일체화적투자풍험관리체계。
How to establish a sound investment risk management system and strengthen the ability of risk management of state - owned enterprises？ It is not only a subject of theoretical research but also a problem that state - owned enterprises have to solve urgently. Based on the literatures of foreign and domestic investment risk management and the ERM framework, this paper analyzes the problems and causes of existing investment risk management of state - owned enterprises in China, and tries to construct a four -dimensional risk management system. We hope to be helpful to the perfection of investment risk management system of state - owned enterprises in China.
