2017版COSO新企业风险管理(ERM)框架20原则.pdf

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1、我吹过你吹过的晚风，那我们算不算相拥，我吹过你吹过的晚风，是否看到同样风景 我吹过你吹过的晚风，那我们算不算相拥，我吹过你吹过的晚风，是否看到同样风景 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 to support management in a

2、chieving strategy and business objectives.1.董事会执行风险监督-董事会对战略进行监督，执行治理责任，支持管理实现战略和业务目标。2.Establishes Operating StructuresThe organization establishes operating structures in the pursuit of strategy and 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 CultureThe organization defines

3、 the desired behaviors that characterize the entitys desired culture.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.Demonstrates Commitment to Core ValuesThe organization demonstrates a 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 IndividualsThe organizat

4、ion is committed to building human capital in alignment with the 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 ContextThe 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 AppetiteThe

5、organization defines risk appetite in the context of creating,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。我吹过你吹过的晚风，那我们算不算相拥，我吹过你吹过的晚风，是否看到同样风景 我吹过你吹过的晚风，那我们算不算相拥，我吹过你吹过的晚风，是否看到同样风景 8.Evaluates Alternative StrategiesThe organization evaluates alternative strategies and potential

6、impact on risk profile.8.评估替代策略-组织评估替代策略，并对其潜在影响进行风险预测。9.Formulates Business ObjectivesThe organization considers risk while establishing the business objectives at various levels that align and support 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 RiskThe organization identifies r

7、isk 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 Severity of RiskThe 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 RisksThe organization prioritizes risks as a basis for selecting responses to risks.12.风

8、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 responses.13.实施风险响应-组织识别并选择风险响应措施。14.Develops Portfolio ViewThe 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 ChangeThe organization iden

9、tifies and assesses changes that may substantially affect strategy and business objectives.15.评估实质性变化-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。我吹过你吹过的晚风，那我们算不算相拥，我吹过你吹过的晚风，是否看到同样风景 我吹过你吹过的晚风，那我们算不算相拥

10、，我吹过你吹过的晚风，是否看到同样风景 17.Pursues Improvement in Enterprise Risk ManagementThe 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完善。18.Leverages Information SystemsThe organization leverages the entitys information and technology systems to support enterprise ri

11、sk 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。19.Communicates Risk InformationThe 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,Culture,and PerformanceThe organization reports on risk,culture,and performance at multiple levels and across the entity.20.风险、文化和绩效报告-组织在内部各个层次进行风险、文化和绩效的报告。