国资委发布《中央企业全面风险管理指引》后,越来越多的央企开始重视开展全面风险管理。风险管理是一项长期而艰巨的工作,从国外经验来看,企业通常可选用“自上而下”或“自下而上”的方式来进行风险识别、风险评估及管理。本期德勤视点专栏旨在从专业的角度探讨两种方法在全面风险管理中的优缺点,对中央企业应采用何种方法提出建议。 After SASAC issued the “Guidelines for Comprehensive Risk Management of Central Enterprises,” more and more central SOEs began to attach importance to conducting comprehensive risk management. Risk management is a long-term and arduous task. From abroad experience, enterprises usually choose “top-down” or “bottom-up” approach for risk identification, risk assessment and management. The current Deloitte viewpoint column aims to explore the advantages and disadvantages of the two approaches in comprehensive risk management from a professional point of view and to provide advice on what central enterprises should adopt.