现代企业的生存或死亡,发展或衰退,很大程度上取决于企业如何应对风险,取决于企业有没有科学的风险管理理念和严密有效的风险管理体系。企业风险管理理念的建立和落实,关键在于高层管理者能否充分认识到风险管理的紧迫性和重要性,并建立一套高效灵活的风险管理体系,以保证企业对风险危害的有效控制和风险机会的恰当利用。公司治理作为一项企业的制度安排,是否与企业风险管理理念相协调,无疑对整个 The survival or death, development or decline of a modern enterprise depend largely on how the enterprise responds to the risk, depending on whether the enterprise has a scientific concept of risk management and a rigorous and effective risk management system. The key to establish and implement the concept of enterprise risk management lies in whether senior management can fully understand the urgency and importance of risk management and establish a set of efficient and flexible risk management system to ensure the effective control and risk to the enterprise Appropriate use of opportunities. Corporate governance as an enterprise institutional arrangements, whether in harmony with the concept of enterprise risk management, no doubt the entire