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AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理的定義
春暖花開的時(shí)節(jié)，至適合播下夢(mèng)想的種子。相信許多懷揣著美國(guó)注冊(cè)會(huì)計(jì)師夢(mèng)想的同學(xué)已經(jīng)開始了新一年的備考。網(wǎng)校教務(wù)老師整理了AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理的定義，一起來(lái)學(xué)習(xí)吧~
Definition of Enterprise Risk Management
ERM is the culture, capabilities, and practices, integrated with strategy setting and performance, that organizations rely on to manage risk in creating, preserving, and realizing value.
文化，能力，執(zhí)行都要和公司策略設(shè)置以及績(jī)效保持一致，依賴于風(fēng)險(xiǎn)管理來(lái)創(chuàng)造，保持，實(shí)現(xiàn)價(jià)值
Culture – core value
The collective thinking of the people within an organization
Important role in shaping decisions regarding risk
Capabilities – competitive advantage
Exploitation of competitive advantage
Adaptation to change
Practice：continually applied to the entire scope of activities
Integrated with strategy-setting and performance
Aligns with mission and vision
Promote an understanding of how risk potentially affects the entity overall.
Managing Risk Linked to Value
Risk appetite：
Range rather than a specific limitation
Expressed first in mission (why) and vision (how)
Varies between products, business units…
Relationship of value and risk appetite：
Managing risk enhances ability to create, preserve, and realize value
正保會(huì)計(jì)網(wǎng)校整理，轉(zhuǎn)載請(qǐng)注明。
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AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理介紹
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