未来企业风险绩效管理【外文翻译】.doc

1、本科毕业论文（设计）外文翻译原文THEFUTUREENTERPRISERISKBASEDPERFORMANCEMANAGEMENTONCEANORGANIZATIONBECOMESQUITESUCCESSFULITBECOMESADVERSETORISKTAKINGTAKINGRISKS,ALBEITCALCULATEDRISKS,ISESSENTIALFORORGANIZATIONSTOCHANGEANDBEINNOVATIVEENTERPRISEPERFORMANCEMANAGEMENTISDEFINEDASABROADERUMBRELLACONCEPTOFINTEGRATEDMETHOD

2、OLOGIESMUCHBROADERTHANITSPREVIOUSDEFINITIONASDASHBOARDSANDBETTERFINANCIALREPORTINGWHATCOULDPOSSIBLYBEANEVENBROADERDEFINITIONENTERPRISEPERFORMANCEMANAGEMENTISACRUCIAL,INTEGRALPARTOFHOWANORGANIZATIONREALIZESITSSTRATEGYTOMAXIMIZEITSVALUETOSTAKEHOLDERS,BOTHINCOMMERCIALANDPUBLICSECTORORGANIZATIONSTHISMEA

3、NSTHATENTERPRISEPERFORMANCEMANAGEMENTMUSTBEENCOMPASSEDBYABROADEROVERARCHINGCONCEPTENTERPRISERISKMANAGEMENTERMAPOPULARACRONYMISGRCGOVERNANCE,RISK,ANDCOMPLIANCEONEMAYCONSIDERGOVERNANCEGASTHESTEWARDSHIPOFEXECUTIVESTOBEHAVEINARESPONSIBLEWAY,SUCHASPROVIDINGASAFEWORKENVIRONMENTORFORMULATINGANEFFECTIVESTRA

4、TEGYANDCONSIDERCOMPLIANCECASOPERATINGUNDERLAWSANDREGULATIONSRISKMANAGEMENTR,THETHIRDELEMENTOFGRC,ISTHEELEMENTMOREASSOCIATEDWITHPERFORMANCEMANAGEMENTGOVERNANCEANDCOMPLIANCEAWARENESSFROMGOVERNMENTLEGISLATIONSUCHASSARBANESOXLEYANDBASELIIISCLEARLYONTHEMINDSOFALLEXECUTIVESACCOUNTABILITYANDRESPONSIBILITYC

5、ANNOLONGERBEEVADEDIFEXECUTIVESERRONCOMPLIANCE,THEYCANGOTOJAILASARESULT,INTERNALAUDITCONTROLSHAVEBEENBEEFEDUPTODAY,THEREISTOOMUCHCINGRCITSSUBSTANTIALADMINISTRATIVEEFFORTHASBECOMEADISTRACTIONFORORGANIZATIONSTOFOCUSONORGANIZATIONALIMPROVEMENTTHERINGRCHASSIMILARCHARACTERISTICSOFPERFORMANCEMANAGEMENTTHEF

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7、NDPLANALWAYSCARRIESHIGHPRICESFOREXAMPLE,WHATINVESTMENTANALYSTSDONOTKNOWABOUTACOMPANYORIFTHEYHAVEUNCERTAINTYORCONCERNSWILLRESULTINADDINGAPREMIUMTOCAPITALCOSTSANDDISCOUNTINGOFACOMPANYSSTOCKVALUEUNCERTAINTYCANINCLUDEACCURACY,COMPLETENESS,COMPLIANCE,ANDTIMELINESSINADDITIONTOJUSTBEINGAPREDICTIONORESTIMAT

8、ETHATCANBEAPPLIEDTOATARGET,BASELINE,HISTORICALACTUALORAVERAGE,ORBENCHMARKEFFECTIVERISKMANAGEMENTPRACTICESCOUNTERTHESEEXAMPLESBYBEINGCOMPREHENSIVEINRECOGNIZINGANDEVALUATINGALLPOTENTIALRISKSITSGOALISLESSVOLATILITY,GREATERPREDICTABILITY,FEWERSURPRISES,ANDTHEABILITYTOBOUNCEBACKQUICKLYAFTERARISKEVENTOCCU

9、RSASIMPLEVIEWOFRISKISTHATMORETHINGSCANHAPPENTHANWILLHAPPENIFWECANDEVISEPROBABILITIESOFPOSSIBLEOUTCOMES,THENWECANCONSIDERHOWWEWILLDEALWITHSURPRISESOUTCOMESTHATAREDIFFERENTFROMWHATWEEXPECTWECANEVALUATETHECONSEQUENCESOFBEINGWRONGINOUREXPECTATIONSINSHORT,RISKMANAGEMENTISABOUTDEALINGINADVANCEWITHTHECONSE

10、QUENCESOFBEINGWRONGRISKCANBEVIEWEDASHAVINGANOPPORTUNITYTHATCANBEBENEFICIALINTHEFUTUREINADDITIONTORISKVIEWEDASAHAZARDFOREXAMPLE,ARAINSHOWERMAYBEADISASTERFORARTISTSATANOUTDOORARTFAIRWHILEBEINGAHUGEBREAKFORANUMBRELLASALESPERSONWHATRISKANDOPPORTUNITYBOTHHAVEINCOMMONISTHEYARECONCERNEDWITHFUTUREEVENTSTHAT

11、MAYORMAYNOTHAPPENTHEIREVENTSCANBEIDENTIFIED,BUTTHEMAGNITUDEOFTHEIREFFECTUNCERTAIN,ANDTHEOUTCOMEOFTHEEVENTCANBEINFLUENCEDWITHACTIONSRISKISUSUALLYASSOCIATEDWITHNEWCOSTSBECAUSETHEYMAYTURNINTOPROBLEMSINCONTRAST,OPPORTUNITYCANBEASSOCIATEDWITHNEWECONOMICVALUECREATIONSUCHASINCREASEDREVENUESBECAUSETHEYMAYTU

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13、KAPPETITEERMISNOTSIMPLYCONTINGENCYPLANNINGTHATISTOOVAGUEITBEGINSWITHASYSTEMATICWAYOFRECOGNIZINGSOURCESOFUNCERTAINTYANDTHENAPPLIESQUANTITATIVEMETHODSTOMEASUREANDASSESSTHREEFACTORS1THEPROBABILITYOFANEVENTOCCURRING2THESEVERITYIMPACTOFTHEEVENT3MANAGEMENTSCAPABILITYANDEFFECTIVENESSTORESPONDTOTHEEVENTBASE

14、DONTHESEFACTORSFORVARIOUSRISKS,ERMTHENEVALUATESALTERNATIVEACTIONSANDASSOCIATEDCOSTSTOPOTENTIALLYMITIGATEORTAKEADVANTAGEOFEACHIDENTIFIEDRISKTYPESOFRISKCATEGORIESWITHPOTENTIALLYHUNDREDSOFRISKSTHATMAYBEIDENTIFIED,DEALINGWITHTHEMMAYSEEMDAUNTINGCONSEQUENTLY,ERMCANBEBETTERUNDERSTOODBYCATEGORIZINGVARIOUSRI

15、SKSFOREXAMPLE,IDENTIFIEDRISKSCOULDBEGROUPEDASBEINGSTRATEGIC,FINANCIAL,OPERATIONAL,ORHAZARDORTHEYCOULDBEGROUPEDASEXTERNALORINTERNALANDCONTROLLABLEORUNCONTROLLABLEANALTERNATIVERISKCATEGORIZATIONISTHESEFOURTYPES1MARKETANDPRICERISKTHERISKTHATANINCREASINGPRODUCTORSERVICEOFFERINGSUPPLYORANAGGRESSIVEPRICER

16、EDUCTIONFROMCOMPETITORSWILLFORCELOWERPRICESANDCONSEQUENTLYPROFITS2CREDITRISKTHERISKTHATCUSTOMERSWILLFAILTOPAYFORTHEIRPURCHASES3OPERATIONALRISKTHERISKOFLOSSRESULTINGFROMINADEQUATEORFAILEDINTERNALSTRATEGY,PROCESSES,PEOPLEANDTECHNOLOGY,ORFROMEXTERNALEVENTS4LEGALRISKTHEFINANCIALRISKFROMINSUFFICIENTNETPO

17、SITIVECASHFLOWORFROMEXHAUSTEDCAPITALEQUITYRAISINGORCASHBORROWINGCAPABILITYTHERISKFROMLITIGATIONORREGULATORYAUTHORITYPENALTIESOPERATIONALRISKISTHEKEYLEVEROFTHEFOURRISKTYPESWHEREORGANIZATIONSCANMATCHTHEIRRISKEXPOSURETOTHEIRRISKAPPETITETHISISWHERETHEYCANWAGERTHEBIGBETSBOTHONFORMULATINGTHESTRATEGYANDSUB

18、SEQUENTLYONEXECUTINGTHESTRATEGICOBJECTIVESTHATCOMPRISETHATSTRATEGYOPERATIONALRISKASDEFINEDABOVEINCLUDESMANYPOSSIBILITIESINCLUDINGQUALITY,WORKFORCEHIRINGANDRETENTION,SUPPLYCHAIN,FRAUD,MANAGERSUCCESSIONPLANNING,CATASTROPHICINTERRUPTIONS,TECHNOLOGICALINNOVATIONS,ANDCOMPETITORACTIONSASEARLIERMENTIONED,O

19、PERATIONALRISKMANAGEMENTINCLUDESPOTENTIALBENEFITSFROMRISKSTAKENANDFROMMISSEDOPPORTUNITIESOFRISKSNOTTAKENSHOULDWEENTERAMARKETWEARENOTNOWPARTICIPATINGINSHOULDWEOFFERANINNOVATIVEPRODUCTORSERVICELINEOFFERINGWHILEUNSUREOFTHESIZEOFTHEMARKETORCOMPETITORREACTIONSHOWMUCHSHOULDWERELYONTECHNOLOGYTOAUTOMATEAPRO

20、CESSWILLOURSUPPLIERSDEPENDABLYDELIVERMATERIALSORSERVICESATTHERIGHTTIMEORRIGHTQUALITYBUTORGANIZATIONSNEEDTOFIRSTMEASURETHEIROPERATIONALRISKEXPOSUREANDAPPETITEINORDERTOMANAGEITRISKBASEDPERFORMANCEMANAGEMENTFRAMEWORKTHEPREMISEHEREISTOLINKRISKPERFORMANCETOBUSINESSPERFORMANCEASITISPOPULARLYDESCRIBEDINTHE

21、MEDIA,PERFORMANCEMANAGEMENT,WHETHERDEFINEDNARROWLYORIDEALLYMOREBROADLY,DOESNOTCURRENTLYEMBRACERISKGOVERNANCEITSHOULDRISKANDUNCERTAINTYARETOOCRITICALANDINFLUENTIALTOOMITFOREXAMPLE,REPUTATIONALRISKCAUSEDBYFRAUDEG,TYCOINTERNATIONAL,ATERRIFYINGPRODUCTRELATEDINCIDENTEG,TOYOTA,ORSOMEOTHERNEWSHEADLINEGRABB

22、INGEVENTCANSUBSTANTIALLYDAMAGEACOMPANYSMARKETVALUETHEFOURSTEPSEQUENCEINCLUDESDIRECTIONSETTINGFROMTHEEXECUTIVELEADERSHIPWHEREDOWEWANTTOGOASWELLASTHEUSEOFACOMPASSANDNAVIGATIONTOANSWERTHEQUESTIONSHOWWILLWEGETTHEREANDHOWWELLAREWEDOINGTRYINGTOGETTHERESTEP1RISKMANAGEMENTTHISINVOLVESTHESTRATEGYFORMULATIONA

23、SPECTOFRISKMANAGEMENTHERETHEEXECUTIVESSTANDBACKANDASSESSTHEKEYVALUEDRIVERSOFTHEIRMARKETANDENVIRONMENT,APROCESSTHATINCLUDESTHEIDENTIFICATIONOFTHEIRKEYRISKINDICATORSKRISFORMULATINGKRISISESSENTIALTOUNDERSTANDTHEROOTCAUSESOFRISKTHEYINCLUDEAPREDICTIVECAPABILITY,SOTHATBYCONTINUOUSLYMONITORINGVARIANCESBETW

24、EENEXPECTEDAGAINSTREFORECASTEDKRIS,THEORGANIZATIONCANREACTBEFORERATHERTHANAFTERAFUTUREEVENTOCCURSSTEP2STRATEGYANDVALUEMANAGEMENTAKEYCOMPONENTOFTHEPORTFOLIOOFPERFORMANCEMANAGEMENTMETHODOLOGIESISFORMULATEDHERETHEORGANIZATIONSVISION,MISSION,ANDSTRATEGYMAPHERETHEEXECUTIVESDETERMINEMARKETS,PRODUCTS,ANDCU

25、STOMERSTOTARGETTHEVISION,MISSION,ANDSTRATEGYMAPISHOWTHEEXECUTIVETEAMBOTHCOMMUNICATESTOANDALSOINVOLVESITSMANAGERSANDEMPLOYEETEAMSBASEDONTHESTRATEGYMAP,THEORGANIZATIONCOLLECTIVELYIDENTIFIESTHEVITALFEWANDMANAGEABLEPROJECTSANDSELECTCOREPROCESSESTOEXCELATTHATWILLHELPITATTAINTHEMULTIPLESTRATEGICOBJECTIVES

26、CAUSALLYLINKEDINTHESTRATEGYMAPTHISISALSOWHERERESEARCHANDDEVELOPMENTPLUSINNOVATIONPROJECTSAREINCUBATEDSTEP3INVESTMENTEVALUATIONAPLANISONETHING,BUTHOWMUCHTOSPENDACCOMPLISHINGTHEPLANISANOTHERTHATAMOUNTISDETERMINEDINTHISSTEPTHISINVOLVESTHESTRATEGYEXECUTIONASPECTOFRISKMANAGEMENTRESOURCES,FINANCIALORPHYSI

27、CAL,MUSTALWAYSBECONSIDEREDASBEINGSCARCE,SOTHEYMUSTBEWISELYCHOSENTHECAPITALMARKETSNOWULTIMATELYJUDGECOMMERCIALCOMPANIESONTHEIRFUTURENETPOSITIVEFREECASHFLOWTHISMEANSTHATEVERYNEXTINCREMENTALEXPENSEORINVESTMENTMUSTBEVIEWEDASCONTRIBUTINGTOAPROJECTREQUIRINGANACCEPTABLERETURNONINVESTMENTROI,INCLUDINGRECOVE

28、RINGTHECOSTOFCAPITALSPENDINGCONSTRAINTSEXISTEVERYWHERETHATIS,CUSTOMERVALUEANDSHAREHOLDERVALUEARENOTEQUIVALENTANDPOSITIVELYCORRELATED,BUTRATHERTHEYHAVETRADEOFFSWITHANOPTIMUMBALANCETHATCOMPANIESSTRIVETOATTAINTHISISWHYTHEANNUALBUDGETANDTHEINEVITABLEROLLINGSPENDINGFORECASTS,TYPICALLYDISCONNECTEDFROMTHEE

29、XECUTIVETEAMSSTRATEGY,MUSTBELINKEDTOTHESTRATEGYMANAGEMENTMUSTDECIDEONTHECOSTVERSUSBENEFITSOFTHEMITIGATIONACTIONSWILLTHEMITIGATIONACTION,IFPURSUED,MOVEARISKEVENTWITHINTHEPREDEFINEDRISKAPPETITEGUIDELINESSTEP4PERFORMANCEMANAGEMENTINTHISLASTSTEP,ALLOFTHEEXECUTIONCOMPONENTSOFTHEPERFORMANCEMANAGEMENTPORTF

30、OLIOOFMETHODOLOGIESKICKINTOGEARTHESEINCLUDE,BUTARENOTLIMITEDTOCUSTOMERRELATIONMANAGEMENTCRM,ENTERPRISERESOURCEPLANNINGERP,SUPPLYCHAINMANAGEMENT,ACTIVITYBASEDCOSTING,ANDSIXSIGMA/LEANMANAGEMENTINITIATIVESSINCETHEMISSIONCRITICALPROJECTSANDSELECTCOREPROCESSESANENTERPRISEMUSTDOWELLONWILLHAVEALREADYBEENSE

31、LECTEDINSTEP3,THEBALANCEDSCORECARDANDDASHBOARDS,WITHTHEIRPREDEFINEDKEYPERFORMANCEINDICATORSKPISANDPERFORMANCEINDICATORSPISATTHISSTAGEBECOMESTHEMECHANISMTOSTEERTHEORGANIZATIONTHEBALANCEDSCORECARDINCLUDESTARGETVERSUSACTUALKPIVARIANCEDASHBOARDMEASURESWITHDRILLDOWNANALYSISANDCOLORCODEDALERTSIGNALSSCOREC

32、ARDSANDDASHBOARDSPROVIDESTRATEGICANDOPERATIONALPERFORMANCEFEEDBACKSOTHATEVERYEMPLOYEE,WHOISNOWEQUIPPEDWITHALINEOFSIGHTTOHOWHEORSHEHELPSTOACHIEVETHEEXECUTIVESSTRATEGY,CANDAILYANSWERTHEFUNDAMENTALQUESTION,HOWAMIDOINGONWHATISIMPORTANTTHECLOCKWISEINTERNALSTEPSIMPROVE,ADJUST,REMONITORAREHOWEMPLOYEESCOLLA

33、BORATETOCONTINUOUSLYREALIGNTHEIRWORKEFFORTS,PRIORITIES,ANDRESOURCESTOATTAINTHESTRATEGICOBJECTIVESDEFINEDINSTEPTWOTHEFOURSTEPSAREACONTINUOUSCYCLEWHERERISKISDYNAMICALLYREASSESSEDANDSTRATEGYSUBSEQUENTLYADJUSTEDSTRATEGYEXECUTIONRISKMANAGEMENTBEGINSWITHSTRATEGICOBJECTIVESMEASURINGANDMANAGINGTHEOPERATIONA

34、LRISKSIDENTIFIEDISNOWTRANSITIONINGFROMANINTUITIVEARTTOMOREOFACRAFTANDSCIENCETOINTRODUCEQUANTIFICATIONTOTHISEACHIDENTIFIEDRISKREQUIRESSOMEFORMOFRANKING,SUCHASBYLEVELOFIMPORTANCEHIGH,MEDIUM,ANDLOWSINCETHEIMPORTANCEOFARISKEVENTINCLUDESNOTJUSTITSIMPACT,BUTALSOITSPROBABILITYOFOCCURRENCE,DEVELOPINGARISKMA

35、PCANBEASUPERIORMETHODTOQUANTIFYTHERISKSANDTHENCOLLECTIVELYASSOCIATEANDRATIONALIZEALLOFTHEMWITHHELPSANORGANIZATIONVISUALIZEALLRISKSONASINGLEPAGETHERISKSINTHERISKMAPAREEVALUATEDFORMITIGATIONACTIONWHATTHISRISKMAPREVEALSISTHATRISKSNUMBERTWO,THREE,ANDEIGHTAREINACRITICALZONEMANAGEMENTMUSTDECIDEIFITCANACCE

36、PTTHESETHREERISKSCONSIDERINGTHEIRPOTENTIALIMPACTANDLIKELIHOODIFNOT,MANAGEMENTMIGHTCHOOSETOAVOIDWHATEVERISCREATINGTHERISKASFOREXAMPLEENTERINGANEWMARKETSOMEMITIGATIONACTIONMIGHTBECONSIDEREDTHATWOULDDRIVETHERISKSTOAMOREACCEPTABLELEVELINTERMSOFIMPACTANDLIKELIHOODASEXAMPLES,ANACTIONMIGHTRESULTINTRANSFERR

37、INGSOMEOFTHERISKTHROUGHAJOINTVENTUREORITMIGHTINVOLVEINCURRINGADDITIONALEXPENSETHROUGHHEDGINGMANAGEMENTMUSTDECIDEONTHECOSTVERSUSBENEFITSOFTHEMITIGATIONACTIONSWILLTHEMITIGATIONACTION,IFPURSUED,MOVEARISKEVENTWITHINTHEPREDEFINEDRISKAPPETITEGUIDELINESISTHERESIDUALRISKREMAININGAFTERMITIGATIONACTIONACCEPTA

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39、ESLISTEDINTHEBOOKINSEARCHOFEXCELLENCEBYTOMPETERSANDROBERTWATERMANEITHERNOLONGEREXISTHAVEGONEBANKRUPTORHAVEPERFORMEDPOORLYWHATHAPPENEDOVERTHECOURSE25YEARSSINCETHEBOOKWASPUBLISHEDONETHEORYISTHATONCEANORGANIZATIONBECOMESQUITESUCCESSFULITRISKS,ALBEITCALCULATEDRISKS,ISESSENTIALFORORGANIZATIONSTOCHANGEAND

40、BEINNOVATIVECLASSICMANAGERIALMETHODSOFPASTDECADES,SUCHASTOTALQUALITYMANAGEMENT,ARENOWGIVINGWAYTOATRENDOFMANAGEMENTBYDATAHOWEVER,IWOULDCAUTIONTHATEXTENSIVELYANALYZINGHISTORICALDATAISNOTSUFFICIENTWITHOUTCOMPLEMENTINGDESCRIPTIVEDATAWITHPREDICTIVEINFORMATIONTHEABSENCEOFRELIABLEFORESIGHTEXPLAINSWHYCOMPAN

41、IESSEEMINVULNERABLEONEMINUTEANDAIMLESSTHENEXTANIMPORTANTCOMPETENCETHATWILLBEKEYTOANORGANIZATIONSPERFORMANCEACOMBINATIONOFFORECASTINGANDRISKMANAGEMENTSOURCECOKINSGARY,2010THEFUTUREENTERPRISERISKBASEDPERFORMANCEMANAGEMENTCMAMANAGEMENT,VOL84,ISSUE3,MAYPP2429译文未来企业风险绩效管理一旦一个组织变得相当成功,就意味着它开始冒险。冒险,虽然合理风险,

42、是十分必要的组织能够改变和创新。企业绩效管理定义为更广阔的伞的综合概念方法比其先前更广泛的定义是仪表板和更好的财务报告。还有什么能成为一个更加广阔的定义吗企业绩效管理是一个整体非常重要的一部分,无论在商业和公共部门的组织，是一个组织实现其战略价值最大化利益相关者。这意味着企业绩效管理必须联系到的首要的理念企业风险管理。一个流行的首字母缩写词是“GRC”（统治、风险和合规性）。你可以考虑治理G为管理的管理人员行为举止要负责的方式,例如提供一个安全的工作环境或制定有效的策略。合规即在法律法规下进行操作。风险管理是“GRC”的第三个元素,它与绩效管理更为相关。义务和责任是不可避免的。如果主管在合规性

43、上犯了错,他们就有可能进监狱。因此,内部审计控制已经被加强。GRC的“R”也有类似的性能特点管理。对于风险的基础和绩效管理分享二种信念1未来的不确定性越少越好。2如果你不能测量,你就不能做到。风险的机会或危险企业风险管理不是曝光组织最小的风险，而是将风险开发使它的竞争力最大化。一种有风险的业务策略和计划总是带着高价。举例来说,投资分析师不知道的一个公司或他们若结果的问题将会和不确定性增加了额外的资本成本或贴现公司股票的价值。不确定性会包括准确性、完整性、顺应性和及时性。有效的风险管理措施可以综合识别和评估所有潜在的风险。其目标是减少波动,有更大的可预见性,更少的突然袭击,并且风险事件发生后能够

44、很快就恢复。一个简单的观点风险是更多的事情在预料之外发生了。如果我们可以设计可能结果的概率,那么我们就能考虑我们将会处理的突然袭击我们所期待的是不同的结果。我们可以在预期内较好地评估是错误的后果。简而言之,风险管理是关于提前处理错误的结果。当风险有利于未来就会被视为有一个机会,反之风险会看作是一种危险。例如,一场阵雨对一个正在户外举办艺术博览会的艺术家是一个灾难,但对雨伞的销售员却又是一个巨大的机会。风险和机会同时存在有相同的,它是关于未来事件,它可能发生,也可能不会发生。他们的演化可以辨识,但其影响的大小是不确定的。风险常常让人联想到新的花费,因为他们可能会变成问题。相比之下,机会可以关联到

45、新的经济价值创造如增加了收入,因为他们可能会变成效益。大多数机构不能量化他们的风险,相对于他们的风险偏好的风险，没有普遍的基础。风险偏好是指为了实现目标，企业或个体投资者在承担风险的种类、大小等方面的基本态度。风险就是一种不确定性，投资实体面对这种不确定性所表现出的态度、倾向便是其风险偏好的具体体现。企业风险管理不仅仅是应急规划。它首先认识到系统的测量不确定度的来源并运用定量方法来衡量和评估的三个要素1某一事件发生的可能性。2某一事件的严重影响。3管理的能力和效力对事件的回应。基于这些因素,企业风险管理可以识别其各种各样的风险,风险交替作用和相关费用可能减轻。风险类型要认定的数以百计潜在的风险

46、，是件令人气馁的事。因此,企业风险管理可以更好地理解分类各种各样的风险。例如,确认的风险可能被分组作为战略、财务、操作或危险。或者他们可能被分组外在或内部、可控性或无法控制。选择是这四类风险的归类1市场和价格风险。越来越多的风险提供产品或服务供给或咄咄逼人的降价从竞争者将迫使降低价格,并且因此利润。2信贷风险。有风险客户就会不支付他们的购买。3操作风险。造成损失的风险不充分或失败的内部策略、过程、人与技术上,还是从外在事件。4法律风险。由于企业外部的法律环境发生变化，或由于包括企业自身在内的各种主题未按照法律规定或合同约定行使权力、履行义务，而对企业造成负面法律后面的可能性操作风险是关键杠杆的

47、四个风险的类型组织能在符合其风险暴露于其风险偏好。这是在那里他们可以赌大额赌注都随后的策略和制定执行战略目标组成这个策略。以上所定义的操作风险包括许多可能性包括质量,劳动力的招聘和保留、供应链、欺诈,经理继任计划,灾难性的干扰,技术的革新,竞争对手的行动。之前提到的,经营风险管理包括潜在的利益从风险,采取了风险从失去的机会没有被执行。我们应该进入市场不是现在参与我们应该提供一个具有创新性的产品或服务部门提供的规模,确定市场或竞争对手的反应呢我们应该多少依托科技自动化过程我们的供应商提供材料或服务踏踏实实在恰当的时间或右边的质量呢但是组织需要先测定其运行的风险。风险绩效管理框架在这里有个前提是将

48、风险性能和经营业绩进行链接。它通常被定义为存在于媒体、绩效管理之中，更广泛的说,目前并不包含风险管理。风险往往是具有不确定性的，他的影响力也常常被忽略。例如,欺诈造成声誉风险（例如,泰科国际），不合格产品造成的事件（例如,丰田）,或其他一些新闻标题事件在很大程度上损害公司的市场价值。四阶段包括领导设定的方向“我们要去哪里”以及使用指南针和导航回答这个问题“我们如何达到目标”和“我们该做怎样的尝试”阶段一风险管理这涉及到战略制定方面的风险管理。行政人员应该身居后位着重评估他们的市场和环境。这个过程包括识别关键的风险指标。制定并理解风险的主要来源。他们需要具有预测能力，这样,组织可以在未来事件的发

49、生之前作出反应。阶段二战略和价值管理投资组合的一个主要组成部分就是制定的绩效管理方法。组织的远景、使命和战略地图。这里的管理人员决定市场、产品和客户的目标。这远景、使命和战略地图上都包括团队（它的管理人员和员工队伍）如何沟通。在战略地图的基础上,识别少数至关重要的核心业务流程管理的项目，选择一些更能将多个战略目标与战略地图联系起来的项目。这也是在这里,研发加上创新项目是进步。阶段三投资的评价一个计划是一回事,但是花多少钱完成计划是另一回事。金额确定在这一步骤。这涉及到战略执行方面的风险管理。资源、财力或人力必须被视为少见,所以他们必须要聪明地选择。资本市场决定商业公司的未来净积极的自由现金流。这意味着每个增量费用或投资必须被视为导致项目需要一个可接受的投资回报（投资回报率）,包括恢复资本成本。消费的约束无处不在。也就是说,顾客价值及股东价值并不等价和呈显著正相关,而是有交易的最佳平衡的公司努力获得。这就是为什么年度预算和不可避免的滚动消费预测必须与策略相联系。阶段四在这最后一步,所有的执行零件的绩效管理的组合方法踢进齿轮。其中包括,但不限于消费者相关管理,企业资源计划、供应链管理、作业成本法,和六西格玛或精益管理项目。由于关键任务的项目和选择已在第3步被确定。平衡计分卡和仪表板、和他们的预定义的关键绩效指标和性能指标在这个阶段称为组织的机制。战略