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

COSO新企業(yè)風(fēng)險(xiǎn)管理（ERM）框架（2017版）20原則ComponentsandPrinciples:要素和原貝U：ExercisesBoardRiskOversight—Theboardofdirectorsprovidesoversightofthestrategyandcarriesoutgovernanceresponsibilitiestosupportmanagementinachievingstrategyandbusinessobjectives。董事會(huì)執(zhí)行風(fēng)險(xiǎn)監(jiān)督-董事會(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)戰(zhàn)略和業(yè)務(wù)目標(biāo)。2。EstablishesOperatingStruetures-Theorganizationestablishesoperatingstructuresinthepursuitofstrategyandbusinessobjectives。建立運(yùn)營(yíng)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(yíng)機(jī)構(gòu).DefinesDesiredCulture—Theorganizationdefinesthedesiredbehaviorsthatcharacterizetheentity'sdesiredculture.定義崇尚的文化—組織定義期望的行為來(lái)描述所崇尚的文化。DemonstratesCommitmenttoCoreValues—Theorganizationdemonstratesacommitmenttotheentity'scorevalues.4。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。Attracts,Develops,andRetainsCapableIndividuals-Theorganizationiscommittedtobuildinghumancapitalinalignmentwiththestrategyandbusinessobjectives.5。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。AnalyzesBusinessContext—Theorganizationconsiderspotentialeffectsofbusinesscontextonriskprofile。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。DefinesRiskAppetit—Theorganizationdefinesriskappetiteinthecontextofcreating，preserving，andrealizingvalue.7。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。EvaluatesAlternativeStrategies—Theorganizationevaluatesalternativestrategiesandpotentialimpactonriskprofile。8。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。FormulatesBusinessObjectives—Theorganizationconsidersriskwhileestablishingthebusinessobjectivesatvariouslevelsthatalignandsupportstrategy。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(gè)層次的業(yè)務(wù)目標(biāo)的同時(shí)，應(yīng)考慮風(fēng)險(xiǎn)。10。IdentifiesRisk一Theorganizationidentifiesriskthatimpactstheperformanceofstrategyandbusinessobjectives.10。識(shí)別風(fēng)險(xiǎn)—組織應(yīng)確定影響戰(zhàn)略和業(yè)務(wù)目標(biāo)績(jī)效的風(fēng)險(xiǎn)。11。AssessesSeverityofRisk-Theorganizationassessestheseverityofrisk。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。PrioritizesRisks——Theorganizationprioritizesrisksasabasisforselectingresponsestorisks.風(fēng)險(xiǎn)排序—組織將風(fēng)險(xiǎn)優(yōu)先排序，作為選擇風(fēng)險(xiǎn)應(yīng)對(duì)的基礎(chǔ)。13.ImplementsRiskResponses-Theorganizationidentifiesandselectsriskresponses。13。實(shí)施風(fēng)險(xiǎn)響應(yīng)—組織識(shí)別并選擇風(fēng)險(xiǎn)響應(yīng)措施。DevelopsPortfolioView-Theorganizationdevelopsandevaluatesaportfolioviewofrisk.建立風(fēng)險(xiǎn)組合觀—組織開發(fā)和評(píng)估風(fēng)險(xiǎn)組合觀。AssessesSubstantialChange—Theorganizationidentifiesandassesseschangesthatmaysubstantiallyaffectstrategyandbusinessobjectives.15。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)目標(biāo)的變更.16。ReviewsRiskandPerformance一Theorganizationreviewsentityperformanceandconsidersrisk.16。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。PursuesImprovementinEnterpriseRiskManagement—Theorganizationpursuesimprovementofenterpriseriskmanagement.17。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。LeveragesInformationSystems—Theorganizationleveragestheentity'sinformationandtechnologysystemstosupportenterpriseriskmanagement.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。CommunicatesRiskInformation—Theorganizationusescommunicationchannelstosupportenterpriseriskmanagement。19。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。ReportsonRisk，Cu