美国著名管理学家彼得·德鲁克曾经指出:“管理是以文化为转移的,并且受其社会的价值观、传统与习俗的支配,”风险管理也具有同样的属性。一方面,在企业中文化决定着企业人员对待问题的基本态度,并通过目标管理、预算管理、采购管理、生产管理、销售管理等环节的决策表现出来。而决策过程本身就具有不确定性,则文化就与风险产生了千丝万缕的联系;另一方面,企业在开展风险管理工作的过程中,企业也会逐渐形成汇聚风险管理理念、风险管理语言、风险管理行为、风险管理标准等要素于一体的风险管理文化。因此,风险的“不确定性”决定了风险 Peter Drucker, a famous American management scientist, once pointed out: “Management is culturally dependent and subject to the values, traditions and customs of its society.” Risk management also has the same attributes. On the one hand, the culture in the enterprise determines the basic attitude of the enterprise staff to treat the problem and is manifested through the decision-making of the target management, budget management, procurement management, production management and sales management. While the decision-making process itself has the uncertainty, the culture is inextricably linked with the risk; the other hand, enterprises in the process of carrying out risk management, enterprises will gradually form a convergent risk management philosophy, risk management Language, risk management behavior, risk management standards and other elements of risk management culture. Therefore, the “uncertainty” of the risk determines the risk