2017版coso新企业风险管理(erm)框架20原则

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1、COSO新企业风险管理（ERM）框架（2017版）20原则ComponentsandPrinciples：要素和原则:1.ExercisesBoardRiskOversight—Theboardofdirectorsprovidesoversightofthestrategyandcarriesoutgovernanceresponsibilitiestosupportmanagementinachievingstrategyandbusinessobjectives.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.

2、EstablishesOperatingStructures—Theorganizationestablishesoperatingstructuresinthepursuitofstrategyandbusinessobjectives.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.DefinesDesiredCulture—Theorganizationdefinesthedesiredbehaviorsthatcharacterizetheentity’sdesiredculture.3.定义崇尚的文化-组织定义期望的行为来描述所崇尚的

3、文化。4.DemonstratesCommitmenttoCoreValues—Theorganizationdemonstratesacommitmenttotheentity’scorevalues.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,andRetainsCapableIndividuals—Theorganizationiscommittedtobuildinghumancapitalinalignmentwiththestrategyandbusinessobjectives.5.吸引，发展和

4、保留有能力的个体-组织致力于建立符合战略和业务目标的人力资本。6.AnalyzesBusinessContext—Theorganizationconsiderspotentialeffectsofbusinesscontextonriskprofile.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.DefinesRiskAppetite—Theorganizationdefinesriskappetiteinthecontextofcreating,preserving,andrealizingvalue.7.定义风险偏好-组织在创造，维护和实

5、现价值的背景下定义风险偏好。8.EvaluatesAlternativeStrategies—Theorganizationevaluatesalternativestrategiesandpotentialimpactonriskprofile.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.FormulatesBusinessObjectives—Theorganizationconsidersriskwhileestablishingthebusinessobjectivesatvariouslevelsthatalignandsup

6、portstrategy.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.IdentifiesRisk—Theorganizationidentifiesriskthatimpactstheperformanceofstrategyandbusinessobjectives.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.AssessesSeverityofRisk—Theorganizationassessestheseverityofrisk.11.评估风险的严重程度-组织评估风险的严重程度。12.Pr

7、ioritizesRisks—Theorganizationprioritizesrisksasabasisforselectingresponsestorisks.12.风险排序-组织将风险优先排序，作为选择风险应对的基础。13.ImplementsRiskResponses—Theorganizationidentifiesandselectsriskresponses.13.实施风险响应-组织识别并选择风险响应措施。14.DevelopsPortfolioView—Theorganizationdevelopsandevaluatesaportfolio

8、viewofrisk.14.建立风险组