面对信息技术的日新月异、全球化浪潮的席卷、商业交易中的造假舞弊以及竞争的日益激烈,公司管理层很难有效把握风险。因此,越来越多的公司开始采用“企业风险管理”(ERM)。ERM旨在鉴别可能影响企业的潜在事件,将风险控制在预期值之内,以保证达到企业目标的管理方法。ERM强调以自上而下的垂直途径来有效管理企业风险,其目标是帮助企业将风险控制在股东的期望 Faced with the ever-changing information technology, the tide of globalization, fraud in commercial transactions and increasingly fierce competition, corporate management is difficult to effectively grasp the risks. As a result, more and more companies are adopting “ERM.” The purpose of ERM is to identify potential issues that may affect the business and to keep the risk within the expected value to ensure that the management approach to the business goals is upheld. ERM emphasizes the effective management of corporate risk in a top-down, vertical approach with the goal of helping companies keep their risks in line with shareholder expectations