2017版COSO新企業(yè)風(fēng)險管理(ERM)框架20原則.doc

.COSO新企業(yè)風(fēng)險管理（ERM）框架（2017版）20原則Components and Principles：要素和原則:1.Exercises Board Risk OversightThe board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives.1.董事會執(zhí)行風(fēng)險監(jiān)督 - 董事會對戰(zhàn)略進(jìn)行監(jiān)督，執(zhí)行治理責(zé)任，支持管理實現(xiàn)戰(zhàn)略和業(yè)務(wù)目標(biāo)。2.Establishes Operating StructuresThe organization establishes operating structures in the pursuit of strategy and business objectives.2.建立運(yùn)營機(jī)構(gòu) - 組織在追求戰(zhàn)略和業(yè)務(wù)目標(biāo)方面建立運(yùn)營機(jī)構(gòu)。3.Defines Desired CultureThe organization defines the desired behaviors that characterize the entitys desired culture.3.定義崇尚的文化- 組織定義期望的行為來描述所崇尚的文化。4.Demonstrates Commitment to Core ValuesThe organization demonstrates a commitment to the entitys core values.4.展示對核心價值的承諾 - 組織表現(xiàn)出對核心價值觀的承諾。5.Attracts, Develops, and Retains Capable IndividualsThe organization is committed to building human capital in alignment with the strategy and business objectives.5.吸引，發(fā)展和保留有能力的個體 - 組織致力于建立符合戰(zhàn)略和業(yè)務(wù)目標(biāo)的人力資本。6.Analyzes Business ContextThe organization considers potential effects of business context on risk profile.6.分析業(yè)務(wù)環(huán)境 - 組織考慮業(yè)務(wù)環(huán)境對風(fēng)險狀況的潛在影響。7.Defines Risk AppetiteThe organization defines risk appetite in the context of creating, preserving, and realizing value.7.定義風(fēng)險偏好 - 組織在創(chuàng)造，維護(hù)和實現(xiàn)價值的背景下定義風(fēng)險偏好。8.Evaluates Alternative StrategiesThe organization evaluates alternative strategies and potential impact on risk profile.8.評估替代策略 - 組織評估替代策略，并對其潛在影響進(jìn)行風(fēng)險預(yù)測。9.Formulates Business ObjectivesThe organization considers risk while establishing the business objectives at various levels that align and support strategy.9.制定業(yè)務(wù)目標(biāo) - 組織在確定協(xié)調(diào)和支持戰(zhàn)略的各個層次的業(yè)務(wù)目標(biāo)的同時，應(yīng)考慮風(fēng)險。10.Identifies RiskThe organization identifies risk that impacts the performance of strategy and business objectives.10.識別風(fēng)險 - 組織應(yīng)確定影響戰(zhàn)略和業(yè)務(wù)目標(biāo)績效的風(fēng)險。11.Assesses Severity of RiskThe organization assesses the severity of risk.11.評估風(fēng)險的嚴(yán)重程度 - 組織評估風(fēng)險的嚴(yán)重程度。12.Prioritizes RisksThe organization prioritizes risks as a basis for selecting responses to risks.12.風(fēng)險排序 - 組織將風(fēng)險優(yōu)先排序，作為選擇風(fēng)險應(yīng)對的基礎(chǔ)。13.Implements Risk ResponsesThe organization identifies and selects risk responses.13.實施風(fēng)險響應(yīng) - 組織識別并選擇風(fēng)險響應(yīng)措施。14.Develops Portfolio ViewThe organization develops and evaluates a portfolio view of risk.14.建立風(fēng)險組合觀- 組織開發(fā)和評估風(fēng)險組合觀。15.Assesses Substantial ChangeThe organization identifies and assesses changes that may substantially affect strategy and business objectives.15.評估實質(zhì)性變化- 組織識別和評估可能嚴(yán)重影響戰(zhàn)略和業(yè)務(wù)目標(biāo)的變更。16.Reviews Risk and PerformanceThe organization reviews entity performance and considers risk.16.評估風(fēng)險和績效- 組織評價績效并考慮風(fēng)險。17.Pursues Improvement in Enterprise Risk ManagementThe organization pursues improvement of enterprise risk management.17.企業(yè)風(fēng)險管理持續(xù)改進(jìn) - 組織應(yīng)追求企業(yè)風(fēng)險管理的不斷完善。18.Leverages Information SystemsThe organization leverages the entitys information and technology systems to support enterprise risk management.18.利用信息系統(tǒng) - 組織利用信息技術(shù)系統(tǒng)來支持企業(yè)風(fēng)險管理。19.Communicates Risk InformationThe organization uses communication channels to support enterprise risk management.19.溝通風(fēng)險信息 - 組織使用溝通渠道來支持企業(yè)風(fēng)險管理。20.Reports on Risk, Culture