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【正文】 e enterprise39。s risk appetite, so to ensure that the enterprises to obtain a reasonable target to be met. ERM framework of internal control defined by the following: 1. Is a process。 2. To be affected。 3. Used in strategy development。 4. Throughout the entire enterprise at all levels and units。 5. To identify the impact of the Organization events and risk preferences in the anization to manage risk。 6. reasonable assurance。 7. In order to achieve the various targets. In the definition of COSO 1992 contrast, ERM is much more refined concept. COSO report as a result of new risk preferences, risk tolerance, such as the concept of the definition of ERM allows a more clear and specific. ERM believes that the goals of risk management are: the strategic goals, business objectives, the report of the goal, pliance objectives. In addition to the overall framework of ERM business objectives and regulatory pliance objectives and the overall framework of internal controls similar to those outside, 關(guān)于某企業(yè)籌資管理存在的問題及對(duì)策 19 but also the reliability of financial reporting, the development as the reliability of the report. The original COSO report the reliability of financial reporting is defined as the preparation of reliable financial statements in public, including the mediumterm as well as financial statements and summary financial statements from the data extraction, data such as distribution of profits。 new report will be expanded to internal and external, financial and nonfinancial reports , the goal of covering all the reports of enterprises. In addition, the new COSO report a new class of objectives strategic objectives. Owe a target all reports having contained enterprise pletely. Enterprise risk management applied to the other three types of enterprise objectives, the strategy also applies to the development stage enterprises. In 1994 COSO has brought forward five key elements in report the inside controls the overall frame: Control the environment, the risk estimate that, control the activity, information and municate with, supervise. The frame has carried out ERM on this five key elements deepening and opening up an exhibition. It39。s the under the control of environment having developed into eight key elements, increasing by namely。 the target is a key element。 Risk key element expansion. Have mainly: 1. The inside environment inside environment contains the keynote anizing, it is how, main body inner personnel knows and treats risk have set up a basis, management environment that capacities , sincere message and morality outlook on values and their institute get along including risk administration idea and risk. 2. Goal Setting must be targeted, authority first ability distinguishes the item affecting the lurking that the target realizes. The enterprise risk administration ensures administering authority to adopt appropriate procedure going to build a target, ensures the selected target of institute to support the mission that the main body and suit, is patible with its risk capacities. 3. Item distinguishes the item distinguishing the inside that the target affecting the main body realizes from the outside be obliged to, distinguishes risk from chance. The chance responds to the strategy being coupled back to administering authority or the target works out process middle. 4. The risk estimate that decides how to carry out the administrative basis by and acplishing on this account to e to analyze the person possibility and effect considering risk. 5. Risk answers administering authority choosing risk answering , avoid , bear , reduce or share risk , adopt a series of action risk to be controlled within the main body 關(guān)于某企業(yè)籌資管理存在的問題及對(duì)策 20 risk tolerance and risk capacities. 6. Control an activity working out and implementing policy and procedure to help to ensure that risk answers managing to have an effect to be put into effect. 7. Information is managed to distinguish, gain and municate with to linking the information ensuring that fulfilling whose duty in connection with the employee up. Effective the import parison municating with broad, parallel downward, and be on the move upward including that information hits the target in the main body. 8. Monitor the allround supervisory control being in progress to enterprise risk administration, being amended when necessary. Supervisory control can pass sustained management, estimates that individually or es be pleted both union. The old and new COSO reports that the board of directors who anizes, clerks such as managing a tier, auditing inward considering as is that the inside controls relevance responsibility people in frame. Board of directors works out Strategic Management, guides a little peculiar business and policy and verifies. Board of directors is both the factor that the inside controls and enterprise risk administration key factor. The ERM frame makes board of directors’ act as especially important role in the field of enterprise risk administration, is to bear population responsibility, enterprise risk administration success is dependent on board of directors or not to a great extent, the risk that board of directors needs to approve anization prefers. In ERM frame, manage the scheme distinguishing target from strategy tier be obliged to, four are similar to classify the person for the strategic objective, the operations objective, advisory together target with abiding by the nature target. Everyone business element, subsection, the Subsidiary leader also need to distinguish the respective target, the target gets in touch with the enterprise population and each other. Once having set up management by objectives, need to control measure distinguishing the item affecting risk39。s, appraising risk and adopting tier right away. In ERM frame, the internal audit personnel shoulder an