风险的本意是一种不确定性,更多表现为可能带来损失的不确定性。当人们意识到风险的存在时,会依据自身的风险偏好采取不同的规避或防范风险的措施。而对于企业来讲,也需要行之有效的管理机制、方法去防范、应对其生产、经营、财务等各种风险,以避免给企业带来损失或不利。风险管理萌芽于20世纪30年代的美国,50年代发展成为一门管理科学,70年代以后逐渐掀起了全球性的风险管理运动。进入21世纪,企业风险管理(ERM)已形成了特定的概念,它来自于全美反虚假财务报 The original intention of the risk is an uncertainty, more performance is likely to bring the loss of uncertainty. When people realize the existence of risk, they will take different measures to avoid or prevent the risk according to their own risk appetite. For enterprises, but also need effective management mechanisms and methods to prevent and respond to their production, management, finance and other risks, in order to avoid loss or disadvantage to the enterprise. Risk management emerged in the United States in the 1930s. It developed into a management science in the 1950s and gradually started a global risk management movement after the 1970s. In the 21st century, Enterprise Risk Management (ERM) has formed a specific concept, it comes from the National Anti-Fraudulent Financial News