企业全面风险管理的范围比内部控制的范围更为广泛自1955年沃顿商学院的施耐德教授提出“风险管理”的概念以来,风险管理一直主要被应用在金融领域。而企业的风险管理受到重视仅仅是近三十年来的事情,其发展大致经历了以下的过程:20世纪70年代多数企业风险管理还只是单一的信用风险管理,把企业风险通过在财产或 The scope of enterprise-wide risk management is broader than the scope of internal control Risk management has been mainly used in the financial sector since Professor Schneider of the Wharton School in 1955 proposed the concept of “risk management.” The emphasis on risk management in an enterprise is only a matter of nearly thirty years. Its development generally goes through the following process: Most enterprise risk management in the 1970s is only a single credit risk management,