【作者】 刘博；

【导师】 朱秀梅；

【作者基本信息】 吉林大学 ， 工商管理硕士（专业学位）， 2025， 硕士

【摘要】 企业风险管理(ERM)是现代企业管理的重要组成部分,通过运用系统化的方法,评估、应对和监控风险,以实现企业的战略目标和可持续发展。随着近年来国内外政治经济环境的剧烈变化,行业信息技术的快速发展和迅猛变革,国内企业越来越认识到风险管理的重要性。以车辆装备研发、制造、销售为主业的大型企业集团W公司,当前正处于战略转型的关键时期,但各类风险时有发生给企业造成了较大的经济损失,影响战略目标的达成,削弱了企业的竞争力,因此W公司迫切需要对当前的风险管理体系进行优化。本文围绕COSO《企业风险管理框架》的关键要素,通过文献研究法、问卷调查法、案例访谈法,对W公司风险管理现状进行研究,识别W公司当前风险管理存在的不足,发现W公司风险管理问题产生的根本原因主要在于未能将风险管理、企业战略和绩效有机结合,风险管理未能真正融入企业业务,风险管理的方法不科学,风险管理的责任未落实,风险管理机制发挥的效果不足。建议W公司在治理和文化方面,要调整风险管理组织结构、加强风险管理文化的建设、提升风险管理人员的专业能力;在战略和目标制定方面,要明确风险偏好和风险管理目标,将风险管理与企业战略和经营目标相结合,并把风险管理程序融入新业务模式;在绩效方面,要把风险管理纳入绩效考核评价,定期进行风险管理评价并落实风险管理责任;在预警与监管方面,要建立内外部风险的定期扫描预警机制,用于监控各类风险的动态变化;在风险信息、沟通和报告方面,要使用信息化手段和工具提升风险管理的效率,打通风险信息的安全流转渠道,建立风险管理定期报告机制,在支撑企业实现价值创造的同时保护企业价值,取得竞争优势。研究结果表明,基于COSO《企业风险管理框架》构建风险管理优化策略体系,能够帮助企业有效识别风险管理问题,指导企业搭建和完善风险管理体系,进而降低企业的潜在风险损失,创造竞争优势,支持企业在复杂多变的市场环境中实现长期稳健发展。本文的研究有助于推动W公司企业风险管理体系的完善和优化,为制造型民营企业风险管理提供了理论指导和实践参考。更多还原

【Abstract】 Enterprise risk management(ERM)is an important part of modern enterprise management,aiming to identify,assess,respond to and monitor risks through systematic methods in order to achieve the strategic objectives and sustainable development of enterprises.With the drastic changes in the political and economic environment at home and abroad in recent years,the rapid development and rapid change of information technology in the industry,domestic enterprises are increasingly aware of the importance of risk management.W company,a large enterprise group with R&D,manufacturing and sales of vehicle equipment as its main business,is currently in the critical period of strategic transformation,but various risks occur from time to time,causing greater economic losses to enterprises,affecting the achievement of strategic objectives and weakening the competitive advantage of enterprises.Therefore,W company urgently needs to improve and optimize the current risk management system.Focusing on the key elements of COSO’s enterprise risk management framework,this paper studies the current situation of W company’s risk management through literature research,questionnaire survey and case interview,identifies the shortcomings of W company’s current risk management,and finds that the root causes of W company’s risk management problems mainly lie in the failure to organically combine risk management,enterprise strategy and performance,the failure of risk management to truly integrate into enterprise business,the unscientific method of risk management,the failure to implement the responsibility of risk management,and the insufficient effect of risk management mechanism.It is suggested that W company should adjust the organizational structure of risk management,strengthen the construction of risk management culture,and enhance the professional ability of risk managers in terms of governance and culture;In terms of strategy and goal formulation,we should clarify risk preference and risk management objectives,combine risk management with enterprise strategy and business objectives,and integrate risk management procedures into new business models;In terms of performance,risk management should be included in performance appraisal,risk management evaluation should be carried out regularly and risk management responsibilities should be implemented;In terms of early warning and supervision,we should establish a regular scanning and early warning mechanism for internal and external risks to monitor the dynamic changes of various risks;In terms of risk information,communication and reporting,we should use information means and tools to improve the efficiency of risk management,open up the safe circulation channels of risk information,establish a regular reporting mechanism for risk management,protect enterprise value while supporting enterprises to achieve value creation,and obtain competitive advantages.The results show that the construction of risk management optimization strategy system based on COSO enterprise risk management framework can help enterprises effectively identify risk management problems,guide enterprises to build and improve risk management system,thus reducing potential risk losses of enterprises,creating competitive advantages,and supporting enterprises to achieve long-term steady development in a complex and changeable market environment.The research of this paper helps to promote the improvement and optimization of W company’s enterprise risk management system,and provides theoretical guidance and practical reference for the risk management of manufacturing private enterprises.更多还原