精神、制度、行为、物质四个层面共同构成企业风险管理活动的完整文化体系。按照大文化观理念,文化本质上是人们的活动方式及其产物。所谓企业风险管理文化,是指企业员工为实现企业生存发展目标而进行风险管理的活动方式及其成 Spirit, system, behavior, material four levels together constitute the integrity of the enterprise risk management activities of the cultural system. In accordance with the concept of a large cultural concept, culture is essentially the way people’s activities and their products. The so-called enterprise risk management culture, refers to the employees in order to achieve business survival and development goals of risk management activities and methods into