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企业风险管理与风险文化建设

时间:2022-07-22 来源:未知 编辑:梦想论文 阅读:
For more than ten years since COSO released the enterprise internal control framework in 2004, enterprises in various industries, especially large-scale enterprises, have established their own internal control system according to the content of the framework. However, in the process of comprehensive development of enterprises in all walks of life, enterprises gradually realize that enterprises should formulate internal management control system and framework system in line with the actual situation of enterprises according to their respective development status and development needs and relevant theories of enterprise management control. However, enterprises in all walks of life still have the situation of bankruptcy, business failure and forced transformation. In view of the development and phenomenon of the survival of enterprises, COSO released an updated version of the enterprise risk management framework after comprehensive professional research, analysis and summary in 2007. The framework improves the deficiencies and development inconsistencies between the previous version and the analysis of the actual development of enterprises. At the same time, it integrates the management and control status and characteristics of different enterprises in recent years, and then expounds the meaning of the new era of risk management. The starting point of this version of the risk management framework is the enterprise vision, development goals and enterprise values, At the same time, it focuses on the reasonable analysis, research and attention of enterprise risks, and infiltrates them into the business activities and core development values in the process of enterprise development.
 
1. Differences and connections between enterprise internal control and risk management
 
When it comes to enterprise risk management, people will think without thinking that risk management is not enterprise internal control? The vast majority of enterprise management believes that "internal control is equal to risk control", "enterprise internal control management is equal to risk management", "risk management is the collection of various internal control systems", etc. From the definition, "internal control mainly focuses on the operation of the main body and compliance with relevant laws and regulations", with emphasis on control; Enterprise risk management refers to "how to effectively avoid and reduce the possible and inevitable risk factors in the business activities undertaken by the enterprise and the realization of development strategies and objectives in the daily business development process, so as to achieve the normal, healthy and rapid development of the enterprise through comprehensive analysis and management", in which the process emphasizes the management process, Management plays an important leading role in overall planning. Although the implementation methods of enterprise internal control and risk management are different, they are not mutually exclusive and alternative, but complementary. As a control system for benign operation of enterprises, internal control is the basis and important part of enterprise risk management.
 
2. Enterprise risk management should be coordinated with enterprise strategy
 
The internal control management framework system has indeed played an important and key role in achieving the development goals and determining the development direction of the enterprise. It ensures that the enterprise can develop as expected and improves the flexibility of the enterprise to respond to emergencies, thus ensuring the stability and reliability of the healthy development of the enterprise. However, in the actual development process of the enterprise, A good enterprise internal control management system has not been well implemented in most enterprises. At the same time, enterprises have not been able to provide strict and effective support to the management department in the face of the interference of influencing factors such as the economic benefits of enterprises and possible sudden market changes in the process of development. In addition, some enterprises have not paid attention to the internal control management system, but only carried out the superficial form of management work deployment, Mainly, there is only a certain amount of risk analysis and management that the financial department should deal with, so the management system and departments cannot realize the effective management and control of the whole enterprise. With the continuous change of the market environment, the innovation and influence of all walks of life brought about by the progress of the times, as well as various internal changes in the subsequent development of the enterprise, the enterprise has been in the situation of "risk" and "opportunity", which also means that the enterprise is facing the opportunity of rapid development and growth and the risks of change, disappearance, bankruptcy and so on. Therefore, the COSO framework system under the new version focuses on how the enterprise can accept and respond to the changing environment, and the management decisions of the management are related to the future survival and development of the enterprise. Effective "enterprise risk management" can enable the management to find their own risk preference and tolerance, find a balance between risk and opportunity, effectively enhance the internal motivation of the enterprise, empower the organization and finally realize the enterprise value.
 
Today, with the rapid development of information technology, enterprises should pay more attention to risk management, find the risk preference suitable for the management, weigh the relationship between risk and opportunity, protect the enterprise and improve the enterprise value at the same time. Once familiar brands, such as Kodak film, Nokia mobile phone, Siemens, are now either lonely, failed to transform, or disappeared. Can these world-class enterprises, which are well-known in that era, say that their internal control is ineffective? Take Nokia mobile phone for example. Nokia is an old brand with a history of 147 years. It started from the pulp industry and gradually stepped into the fields of rubber, cable and communication. Since 1994, Nokia has cut all its product lines except communication, and made every effort to focus on GSM products, closely binding the future of Nokia and GSM. This bold decision has brought Nokia glory. Subsequently, Nokia enjoyed a worldwide reputation for manufacturing mobile communication devices and became the largest international famous enterprise in Finland. The global mobile phone market share was as high as 72.8%. In that era, Nokia was synonymous with mobile phones and attracted the attention of mobile phone consumers and media all over the world.

However, in the 3G era, Nokia did not seize the opportunity, and the world set off a 3G wave, with mobile phones gaining a speed comparable to that of computers surfing the Internet. The use of mobile phones is no longer making phone calls or sending text messages, but a small portable computer. Smart phones have become the commanding heights of the mobile phone market. However, Nokia, the former giant, misjudged the situation and gradually lost its global hegemony. Although it had long been aware of the problems of Symbian system, it thought that there were more than 100 million user groups and overestimated consumers' loyalty to the brand, so it did not immediately develop an operating system suitable for 3G, nor did it put down its value to produce Android phones, ignoring the changed needs of consumers. The past glory and achievements have become obstacles and stumbling blocks to move forward. After abandoning the large amount of R & D investment costs in the early stage and turning to R & D investment in new fields and maintaining the status quo, Nokia's management of course chose the latter, which seems to give the enterprise a smaller risk, but also buried a potential big risk.
 
3. How to realize risk governance and cultural construction
 
As mentioned above, risk management should be coordinated with enterprise strategy, so we have to mention the importance of risk governance and culture in enterprises. The ability of risk management determines the tone of enterprise development and the ability to resist risks, while corporate culture is related to the social responsibility of enterprises and the moral commitment of employees. Risk management not only requires various effective risk governance and response measures, which determines the external risk response and solution ability of the enterprise, but also requires the risk culture to strengthen the correct risk awareness within the enterprise and the cultural penetration of the good unity of the enterprise to deal with the risk. The combination of the two is an important guarantee and prerequisite for enterprise risk management, Therefore, for the construction management of both in enterprise management and development, we can start with the following five points.
 
3.1 give play to the supervisory role of the board of directors in risk governance
 
The board of directors of an enterprise determines the scope and level of enterprise risk governance and culture. The board of directors must assume the responsibility of enterprise risk supervision, and have the necessary skills, experience and business knowledge for supervision, especially give full play to the professional knowledge and supervision function of independent directors. In addition, the board of directors organizes the formulation of the keynote of enterprise risk management and risk appetite, establishes the code of conduct for employees, and holds accountable for behaviors that deviate from the code.
 
3.2 make clear the commitment of professional ethics of all staff of the enterprise
 
Even if the enterprise has made clear its commitment to honesty and compliance with professional ethics, it will inevitably violate the enterprise values. This kind of behavior may be that good people are weak willed and make mistakes, or bad people deliberately destroy. Therefore, it is necessary to make a detailed assessment of the breach of commitment and formulate detailed countermeasures. The key is to combine the individual behavior of all employees with the organizational culture, which requires the management to constantly interpret, emphasize and practice the corporate culture in their daily work, and implant the corporate culture into the hearts of the people. There is such a case: the raw material procurement of a group subordinate enterprise fully conforms to the requirements of the enterprise's internal rules and regulations and the group's internal control systems from supplier selection, procurement request and payment, goods to acceptance and warehousing, but finally the supplier has a problem, and all goods have been sealed up by law enforcement agencies, causing great losses to the enterprise. The reason was that the supplier's qualification did not meet the requirements of relevant laws and regulations, and the senior management of the enterprise deliberately concealed the supplier's qualification, resulting in the seizure of this batch of raw materials. Then whether the practices of the top management and the internal management of the enterprise involved in the above cases indicate that the enterprise has internal control problems, in fact, it is enough to show that the management has violated its commitment to the honesty and ethics of the enterprise and deliberately done bad things. Therefore, while promoting the construction of internal control, we should pay more attention to the integration of management ethics and corporate culture.
 
3.3 consider the risks arising from changes in the external business environment
 
The management of an enterprise must fully consider the risks arising from changes in the external business environment, examine its own business through the internal and external environment, fully consider external stakeholders, and be particularly vigilant against the "black swan incident", because they may bring significant changes to the internal and external environment. Taking the new coronavirus epidemic in 2020 as an example, this epidemic is fierce, and has a huge impact on all walks of life in the whole society, especially the traditional service industry. However, orders and production in some industries have shown an upward trend, such as e-commerce, online office software, logistics, and Internet industries, which have become new economic growth points. Therefore, the management of the enterprise should have the sense of crisis and risk prevention of "shutting down and stopping production tomorrow", and do a good job in the exercise of how to adjust the strategic objectives and Implementation Paths of the enterprise in the case of sudden changes in the external environment, as well as how to "live" in a unique way, so as to respond flexibly in the process of landing the strategic objectives of the enterprise.

3.4 long term risk assessment and communication
 
Long term risks may not occur, but the management should fully consider the possibility of long-term risks before making decisions. If they occur, how should the management deal with them. For example, the construction of new factories, the goodwill generated in mergers and acquisitions, and the research and development of new drugs are long-term risks. There is uncertainty about whether they can bring profits to the enterprise. The management needs to implement a multi-level, cross enterprise risk reporting mechanism, communicate risk data and information to internal and external stakeholders through different channels, and stop losses in time once the assessed risk exceeds the acceptable range of the enterprise.
 
3.5 implement accountability mechanism
 
The enterprise management who plays a role in decision-making management in the enterprise, no matter in which department, should bear certain corresponding responsibilities for enterprise risk management. At the same time, relevant personnel at all levels of the enterprise have targeted joint and several liabilities. The board of directors and the management are responsible for formulating the framework, guidelines and guidelines of enterprise risk management, and infiltrating the risk management opinions into the thoughts of each employee and even the whole enterprise through appropriate performance and incentive mechanisms. Closely link organizational performance with personal performance, abandon unattainable and outdated performance goals, and reduce the risk of human resistance to organizational performance goals. The board of directors and management must be highly vigilant to ensure that there is no risk of irresponsible or illegal behavior caused by the failure to achieve performance within the enterprise.
 
4 Conclusion
 
Every enterprise is different in terms of industry, strategy, structure, culture, business model and capital base. There are no invincible brands and enterprises in the world. No matter how powerful an enterprise empire can not adapt to the changes of industry and business model, it will collapse overnight. Therefore, in the face of continuous innovation and progress and the changing market environment, the "opportunities" and "risks" brought by new technologies, new situations and new environments are constantly affecting the development goals and direction of enterprises. This requires the management to identify internal and external risks according to the risk preference of the enterprise, and formulate an effective risk management model of the enterprise in combination with the development of the industry. Any change is risky. How to turn the risk into opportunity and internal driving force is the way for the enterprise to survive.

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