2017版COSO新企业风险管理(ERM)框架20原则

1、COSO新企业风险管理 ERM框架 2021 版20 原那么Components and Principles：要素和原那么 :1.Exercises Board Risk Oversight The board of directors provides oversight of the strategy and carries out governance responsibilities support management in achieving strategy and business objectives.to1. 董事会执行风险监视 - 董事会对战略进展监视，执行治理责任，支

2、持管理实现战略和业务目标。2.Establishes Operating Structures operating structures in the pursuitThe organization establishesof strategyand business objectives.2. 建立运营机构 - 组织在追求战略和业务目标方面建立运营机构。3.Defines Desired Culture The organization defines the desired behaviors that characterize the entity s desired culture.3

3、. 定义崇尚的文化 - 组织定义期望的行为来描述所崇尚的文化。4.DemonstratesCommitment to Core Values The organizationdemonstratesa commitment to the entitys core values.4. 展示对核心价值的承诺 - 组织表现出对核心价值观的承诺。5.Attracts, Develops, and Retains Capable Individuals The organization is committed to building humancapital in alignment with the

4、 strategy and business objectives.5. 吸引，开展和保存有能力的个体 - 组织致力于建立符合战略和业务目标的人力资本。6.Analyzes Business Context The organization considers potential effects of business context on risk profile.6. 分析业务环境 - 组织考虑业务环境对风险状况的潜在影响。7.Defines Risk Appetite The organization defines risk appetite in the context of cre

5、ating, preserving, and realizing value.7. 定义风险偏好 - 组织在创造，维护和实现价值的背景下定义风险偏好。8.Evaluates Alternative Strategies The organization evaluates alternative strategies and potential impact on risk profile.8. 评估替代策略 - 组织评估替代策略，并对其潜在影响进展风险预测。9.Formulates Business Objectives The organization considers risk whi

6、le establishing the business objectives at various levels that align andsupport strategy.9. 制定业务目标 - 组织在确定协调和支持战略的各个层次的业务目标的同时，应考虑风险。10.Identifies Risk The organization identifies risk that impacts the performance of strategy and business objectives.10. 识别风险 - 组织应确定影响战略和业务目标绩效的风险。11.Assesses Severit

7、y of Risk The organization assesses the severity of risk.11. 评估风险的严重程度 - 组织评估风险的严重程度。12.Prioritizes Risks The organization prioritizes risks as a basis for selecting responses to risks.12. 风险排序 - 组织将风险优先排序，作为选择风险应对的根底。13.Implements Risk Responses The organization identifies and selects risk response

8、s.13. 实施风险响应 - 组织识别并选择风险响应措施。14.Develops Portfolio View The organization develops and evaluates a portfolio view of risk.14. 建立风险组合观 - 组织开发和评估风险组合观。15.Assesses Substantial Change The organization identifies and assesses changes that may substantially affect strategy and business objectives.15. 评估实质性

9、变化 - 组织识别和评估可能严重影响战略和业务目标的变更。16.Reviews Risk and Performance The organization reviews entity performance and considers risk.16. 评估风险和绩效 -组织评价绩效并考虑风险。17.Pursues Improvement in Enterprise Risk Management The organization pursues improvement of enterprise risk management.17. 企业风险管理持续改良 - 组织应追求企业风险管理的不断

10、完善。18.Leverages Information Systems The organization leverages the entity s information and technology systems to support enterprise risk management.18. 利用信息系统 - 组织利用信息技术系统来支持企业风险管理。19municates Risk Information The organization uses communication channels to support enterprise risk management.19. 沟通风险信息 - 组织使用沟通渠道来支持企业风险管理。20.Reports on Risk, Cul