2017版COSO新企業(yè)風(fēng)險(xiǎn)管理框架20原則

1、COSO新企業(yè)風(fēng)險(xiǎn)管理（ERM）框架（2017版）20原則Components and Principles：要素和原則：1. Exercises Board Risk Oversight一The board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives1董事會(huì)執(zhí)行風(fēng)險(xiǎn)監(jiān)督-莆事會(huì)對(duì)戰(zhàn)略進(jìn)行監(jiān)督，執(zhí)行治理責(zé)任，支持管 理實(shí)現(xiàn)

2、戰(zhàn)略和業(yè)務(wù)目標(biāo)。2. Establishes Operating Structures一The organization establishes operating structures in the pursuit of strategy and business objectives2. 建立運(yùn)營(yíng)機(jī)構(gòu)-組織在追求戰(zhàn)略和業(yè)務(wù)口標(biāo)方面建立運(yùn)營(yíng)機(jī)構(gòu)。3. Defines Desired CultureThe organization defines the desired behaviors that characterize the entity * s desired culture3. 定

3、義崇尚的文化-組織定義期望的行為來(lái)描述所崇尚的文化。4. Demonstrates Commitment to Core ValuesThe organization demonstrates a commitment to the entityf s core values4. 展示對(duì)核心價(jià)值的承諾-組織表現(xiàn)出對(duì)核心價(jià)值觀的承諾。5. Attracts, Develops, and Retains Capable Individuals一The organization is committed to building human capital in alignment with the

4、strategy and business objectives5. 吸引，發(fā)展和保留有能力的個(gè)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 Context一The organization considers potential effects of business context on risk profile6. 分析業(yè)務(wù)環(huán)境-組織考慮業(yè)務(wù)環(huán)境對(duì)風(fēng)險(xiǎn)狀況的潛在影響。7. Defines Risk AppetiteThe organization defines risk appetite in the context of creating

5、, preserving, and realizing value7定義風(fēng)險(xiǎn)偏好-組織在創(chuàng)造，維護(hù)和實(shí)現(xiàn)價(jià)值的背景下定義風(fēng)險(xiǎn)偏好。8. Evaluates Alternative StrategiesThe organization evaluates alternative strategies and potential impact on risk profile8. 評(píng)估替代策略-組織評(píng)估替代策略，并對(duì)其潛在影響進(jìn)行風(fēng)險(xiǎn)預(yù)測(cè)。9. Formulates Business Objectives一The organization considers risk while establish

6、ing the business objectives at various levels that align and support strategy.9. 制定業(yè)務(wù)LI標(biāo)-組織在確定協(xié)調(diào)和支持戰(zhàn)略的各個(gè)層次的業(yè)務(wù)LI標(biāo)的同 時(shí)，應(yīng)考慮風(fēng)險(xiǎn)。10.Identifies Risk一The organization identifies risk that impacts the performance of strategy and business objectives10. 識(shí)別風(fēng)險(xiǎn)-組織應(yīng)確定影響戰(zhàn)略和業(yè)務(wù)LI標(biāo)績(jī)效的風(fēng)險(xiǎn)。11. Assesses Severity of RiskTh

7、e organization assesses the severity of risk11. 評(píng)估風(fēng)險(xiǎn)的嚴(yán)重程度-組織評(píng)估風(fēng)險(xiǎn)的嚴(yán)重程度。12. Prioritizes RisksThe organization prioritizes risks as a basis for selecting responses to risks12. 風(fēng)險(xiǎn)排序-組織將風(fēng)險(xiǎn)優(yōu)先排療;，作為選擇風(fēng)險(xiǎn)應(yīng)對(duì)的基礎(chǔ)。13 Implements Risk Responses一The organization identifies and selects risk responses13. 實(shí)施風(fēng)險(xiǎn)響應(yīng)-組織識(shí)別并

8、選擇風(fēng)險(xiǎn)響應(yīng)措施。14. Develops Portfolio View一The organization develops and evaluates a portfolio view of risk14. 建立風(fēng)險(xiǎn)組合觀-組織開(kāi)發(fā)和評(píng)估風(fēng)險(xiǎn)組合觀。15. Assesses Substantial Change一The organization identifies and assesses changes that may substantially affect strategy and business objectives15. 評(píng)估實(shí)質(zhì)性變化-組織識(shí)別和評(píng)估可能嚴(yán)重影響戰(zhàn)略和業(yè)務(wù)口

9、標(biāo)的變 更。16 Reviews Risk and Performance一The organization reviews entity performance and considers risk16評(píng)估風(fēng)險(xiǎn)和績(jī)效-組織評(píng)價(jià)績(jī)效并考慮風(fēng)險(xiǎn)。17. Pursues Improvement in Enterprise Risk Management一The organization pursues improvement of enterprise risk management17. 企業(yè)風(fēng)險(xiǎn)管理持續(xù)改進(jìn)-組織應(yīng)追求企業(yè)風(fēng)險(xiǎn)管理的不斷完善。18. Leverages Information

10、SystemsThe organization leverages the entityf s information and technology systems to support enterprise risk management18. 利用信息系統(tǒng)-組織利用信息技術(shù)系統(tǒng)來(lái)支持企業(yè)風(fēng)險(xiǎn)管理。19. Communicates Risk Information一The organization uses communication channels to support enterprise risk management19. 溝通風(fēng)險(xiǎn)信息-組織使用溝通渠道來(lái)支持企業(yè)風(fēng)險(xiǎn)管理。20. Reports on Risk, Cult