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ID:342527
大小:53.50 KB
页数:11页
时间:2017-07-25
《未来企业风险绩效管理【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、本科毕业论文(设计)外文翻译原文:TheFuture:Enterpriserisk-basedperformancemanagementOnceanorganizationbecomesquitesuccessfulitbecomesadversetorisktaking.Takingrisks,albeitcalculatedrisks,isessentialfororganizationstochangeandbeinnovative.Enterpriseperformancemanagementisdefinedasabroaderumbre
2、llaconceptofintegratedmethodologies—muchbroaderthanitspreviousdefinitionasdashboardsandbetterfinancialreporting.Whatcouldpossiblybeanevenbroaderdefinition?Enterpriseperformancemanagementisacrucial,integralpartofhowanorganizationrealizesitsstrategytomaximizeitsvaluetostakeholde
3、rs,bothincommercialandpublicsectororganizations.Thismeansthatenterpriseperformancemanagementmustbeencompassedbyabroaderoverarchingconcept—enterpriseriskmanagement(ERM).ApopularacronymisGRC(governance,risk,andcompliance).Onemayconsidergovernance(G)asthestewardshipofexecutivesto
4、behaveinaresponsibleway,suchasprovidingasafeworkenvironmentorformulatinganeffectivestrategy;andconsidercompliance(C)asoperatingunderlawsandregulations.Riskmanagement(R),thethirdelementofGRC,istheelementmoreassociatedwithperformancemanagement.Governanceandcomplianceawarenessfro
5、mgovernmentlegislationsuchasSarbanes-OxleyandBaselIIisclearlyonthemindsofallexecutives.Accountabilityandresponsibilitycannolongerbeevaded.Ifexecutiveserroncompliance,theycangotojail.Asaresult,internalauditcontrolshavebeenbeefedup.Today,thereistoomuch“C”inGRC.Itssubstantialadmi
6、nistrativeefforthasbecomeadistractionfororganizationstofocusonorganizationalimprovement.The“R”inGRChassimilarcharacteristicsofperformancemanagement.ThefoundationforbothERMandperformancemanagementsharetwobeliefs:1.Thelessuncertaintythereisaboutthefuture,thebetter.2.Ifyoucannotm
7、easureit,youcannotmanageit.Riskasopportunityorhazard?ERMisnotaboutminimizinganorganization’sriskexposure;It’sallaboutexploitingriskformaximumcompetitiveadvantage.Ariskybusinessstrategyandplanalwayscarrieshighprices.Forexample,whatinvestmentanalystsdonotknowaboutacompanyorifthe
8、yhaveuncertaintyorconcernswillresultinaddingapremiumtocapital
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