【文章內(nèi)容簡介】 聘和培訓(xùn)來降低風(fēng)險(xiǎn)，通過外包運(yùn)送業(yè)務(wù)來回避風(fēng)險(xiǎn)，通過保險(xiǎn)來分擔(dān)風(fēng)險(xiǎn)，或者簡單地承擔(dān)風(fēng)險(xiǎn)。企業(yè)風(fēng)險(xiǎn)管理為這些決策提供方法和技巧。? Reducing operational surprises and losses – Entities gain enhanced capability to identify potential events, assess risk, and establish responses, thereby reducing the occurrence of surprises and related costs or losses. For example, a manufacturing pany tracks production parts and equipment failure rates and deviation around averages. The pany assesses the impact of failures using multiple criteria, including time to repair, inability to meet customer demand, employee safety, and cost of scheduled versus unscheduled repairs, and responds by setting maintenance schedules accordingly.● 抑減經(jīng)營意外和損失——主體增強(qiáng)了識別潛在事項(xiàng)、評估風(fēng)險(xiǎn)和加以應(yīng)對的能力，從而降低意外的發(fā)生和由此帶來的成本或損失。例如，一家制造公司調(diào)整生產(chǎn)部件和設(shè)備故障率和誤差使其接近正常水平。該公司采用多重標(biāo)準(zhǔn)來評估故障的影響，包括維修時(shí)間、不能滿足客戶需要、員工案例以及預(yù)定維修與非預(yù)定維修的成本，并據(jù)此制訂維護(hù)方案來加以應(yīng)對。? Identifying and managing crossenterprise risks – Every entity faces a myriad of risks affecting different parts of the organization. Management needs to not only manage individual risks, but also understand interrelated impacts. For example, a bank faces a variety of risks in trading activities across the enterprise, and management developed an information system that analyzes transaction and market data from other internal systems, which, together with relevant externally generated information, provides an aggregate view of risks across all trading activities. The information system allows drilldown capability to department, customer or counterparty, trader, and transaction levels, and quantifies the risks relative to risk tolerances in established categories. The system enables the bank to bring together previously disparate data to respond more effectively to risks using aggregated as well as targeted views.● 識別和管理貫穿于企業(yè)的風(fēng)險(xiǎn)——每一個(gè)主體都面臨著影響組織的不同部分的無數(shù)風(fēng)險(xiǎn)。管理當(dāng)局不僅需要管理個(gè)別風(fēng)險(xiǎn)，還需要了解相互關(guān)聯(lián)的影響。例如，一家銀行面臨著貫穿于企業(yè)的交易活動(dòng)的一系列風(fēng)險(xiǎn)，管理當(dāng)局開發(fā)一套信息系統(tǒng)來分析來自其他內(nèi)部系統(tǒng)的交易和市場數(shù)據(jù)，它與外部生成的有關(guān)信息一起，提供了關(guān)于貫穿于所有交易活動(dòng)的風(fēng)險(xiǎn)的整體看法。這個(gè)信息系統(tǒng)可以向下追溯到部門、客戶或同行、交易商和交易層次，并針對既定類別的風(fēng)險(xiǎn)容量對風(fēng)險(xiǎn)進(jìn)行量化。這個(gè)系統(tǒng)使該銀行能夠把先前分隔的數(shù)據(jù)湊到一起，從而采用整體的和有目的性看法來更加有效地應(yīng)對風(fēng)險(xiǎn)。? Providing integrated responses to multiple risks – Business processes carry many inherent risks, and enterprise risk management enables integrated solutions for managing the risks. For instance, a wholesale distributor faces risks of over and undersupply positions, tenuous supply sources, and unnecessarily high purchase prices. Management identified and assessed risk in the context of the pany’s strategy, objectives, and alternative responses, and developed a farreaching inventory control system. The system integrates with suppliers, sharing sales and inventory information and enabling strategic partnering, and avoiding stockouts and unneeded carrying costs, with longerterm sourcing contracts and enhanced pricing. Suppliers take responsibility for replenishing stock, generating further cost reductions.● 提供對多重風(fēng)險(xiǎn)的整體應(yīng)對——經(jīng)營過程帶來許多固有的風(fēng)險(xiǎn)，而企業(yè)風(fēng)險(xiǎn)管理能夠?yàn)楣芾磉@些風(fēng)險(xiǎn)提供整體解決方案。例如，一個(gè)批發(fā)本著商面臨著供貨過量和不足、薄弱的供貨來源以及不必要的高采購價(jià)格等方面的風(fēng)險(xiǎn)。管理當(dāng)局以公司戰(zhàn)略、目標(biāo)和備選的應(yīng)對為背景識別和評估風(fēng)險(xiǎn)，開發(fā)了一套廣泛拓展的存貨控制系統(tǒng)。這個(gè)系統(tǒng)與供貨商相整合，共享銷售和庫存信息，幫助選擇戰(zhàn)略伙伴，并通過更長期間的進(jìn)貨合同和改進(jìn)的定價(jià)方式，避免缺貨和不必要的運(yùn)送成本。由供應(yīng)商負(fù)責(zé)補(bǔ)足庫存，從而進(jìn)一步降低了成本。? Seizing opportunities – By considering a full range of potential events, rather than just risks, management identifies events representing opportunities. For example, a food pany considered potential events likely to affect its sustainable revenue growth objective. In evaluating the events, management determined that the pany’s primary consumers are increasingly health conscious and changing their dietary preferences, indicating a decline in future demand for the pany’s current products. In determining its response, management identified ways to apply its existing capabilities to developing new products, enabling the pany not only to preserve revenue from existing customers, but also to create additional revenue by appealing to a broader consumer base.● 抓住機(jī)會——通過考慮潛在事項(xiàng)的各個(gè)方面，而不僅僅只是風(fēng)險(xiǎn)，管理當(dāng)局就能識別代表機(jī)會的事項(xiàng)。例如，一家食品公司考慮可能影響其收入持續(xù)增長的潛在事項(xiàng)。在評價(jià)這些事項(xiàng)的過程中，管理當(dāng)局認(rèn)識到該公司主要消費(fèi)者的健康意識越來越強(qiáng)，正在改變他們的飲食偏好，對公司現(xiàn)有產(chǎn)品的未來需求呈現(xiàn)下降的趨勢。在確定應(yīng)對的過程中，管理當(dāng)局明確了通過利用其現(xiàn)有的生產(chǎn)能力去開發(fā)新產(chǎn)品的方法，從而使公司不僅能保持來自現(xiàn)在消費(fèi)者的收入，而且還能通過吸引更廣泛的消費(fèi)者來創(chuàng)造額外的收入。? Improving deployment of capital – Obtaining robust information on risk allows management to effectively assess overall capital needs and enhance capital allocation. For example, a financial institution became subject to new regulatory rules that would increase capital requirements unless management calculated credit and operational risk levels and related capital needs with greater specificity. The pany assessed the risk in terms of system development cost versus additional capital costs, and made an informed decision. With existing, readily modifiable software, the institution developed the more precise calculations, avoiding a need for additional capital sourcing.● 改善資本調(diào)配——獲取關(guān)于風(fēng)險(xiǎn)的有分量的信息，可以使管理當(dāng)局有效地評估總體資本需求，并改進(jìn)資本配置。例如，一家金融機(jī)構(gòu)面臨新的監(jiān)管，除非管理當(dāng)局更加精確地計(jì)算信用和經(jīng)營風(fēng)險(xiǎn)水平以及相關(guān)的資本需求，否則就要提高資本要求量。該公司根據(jù)系統(tǒng)開發(fā)成本以及追加的資本成本評估了風(fēng)險(xiǎn)，作出了一個(gè)有信息支持的決策。利用現(xiàn)有的可修改軟件，該機(jī)構(gòu)開發(fā)了更加精確的計(jì)算工具，避免了尋求額外資本的需要。These capabilities are inherent in enterprise risk management, which helps management achieve the entity’s performance and profitability targets and prevent loss of resources. Enterprise risk management helps ensure effective reporting. And it helps ensure that the entity plies with laws and regulations, avoiding damage to its reputation and associated consequences. In sum, enterprise risk management helps an entity get to where it wants to go and avoid pitfalls and surprises along the way.企業(yè)風(fēng)險(xiǎn)管理固有這些能力，它能幫助管理當(dāng)局實(shí)現(xiàn)主體的業(yè)績和贏利目標(biāo)，并防止資源的損失。企業(yè)風(fēng)險(xiǎn)管理有助于確保有效的報(bào)告。它還有助于確保主體符合法律和法規(guī)，避免對主體聲譽(yù)的損害以及由此帶來的后果?？傊?，企業(yè)風(fēng)險(xiǎn)管理不僅幫助一個(gè)主體到達(dá)期望的目的地，還有助于避開前進(jìn)途中的隱患和意外。Events – Risks and Opportunities 事項(xiàng)——風(fēng)險(xiǎn)與機(jī)會An event is an incident or occurrence from internal or external sources that affects achievement of objectives. Events can have negative impact, positive impact, or both.Events with negative impact represent risks. Accordingly, risk is defined as follows:事項(xiàng)是源于內(nèi)部或外部的影響目標(biāo)實(shí)現(xiàn)的或事件。事項(xiàng)可能有負(fù)面影響，也可能有下面影響，或者兩者兼而有之。帶來負(fù)面影響的事項(xiàng)代表風(fēng)險(xiǎn)。因此，可以定義如下：Risk is the possibility that an event