XX7版COSO新企业风险管理(ERM)框架20原则.doc

COSO新企业风险管理（ ERM）框架（ 2017 版）20 原则Components and Principles：要素和原则 :1.Exercises Board Risk Oversight — The board of directors provides oversight of the strategy and carries out governance responsibilities support management in achieving strategy and business objectives.to1. 董事会执行风险监督 - 董事会对战略进行监督，执行治理责任，支持管理实现战略和业务目标2.Establishes Operating Structures operating structures in the pursuit—The organization establishesof strategy and business objectives.2. 建立运营机构 - 组织在追求战略和业务目标方面建立运营机构3.Defines Desired Culture —The organization defines the desired behaviors that characterize the entity ’s desired culture.3. 定义崇尚的文化 - 组织定义期望的行为来描述所崇尚的文化。

4.Demonstrates Commitment to Core Values —The organization demonstratesa commitment to the entity ’s core values.4. 展示对核心价值的承诺 - 组织表现出对核心价值观的承诺5.Attracts, Develops, and Retains Capable Individuals —The organization is committed to building humancapital in alignment with the strategy and business objectives.5. 吸引，发展和保留有能力的个体 - 组织致力于建立符合战略和业务目标的人力资本6.Analyzes Business Context —The organization considers potential effects of business context on risk profile.6. 分析业务环境 - 组织考虑业务环境对风险状况的潜在影响7.Defines Risk Appetite — The organization defines risk appetite in the context of creating, preserving, and realizing value.7. 定义风险偏好 - 组织在创造，维护和实现价值的背景下定义风险偏好。

8.Evaluates Alternative Strategies —The organization evaluates alternative strategies and potential impact on risk profile.8. 评估替代策略 - 组织评估替代策略，并对其潜在影响进行风险预测9.Formulates Business Objectives —The organization considers risk while establishing the business objectives at various levels that align andsupport strategy.9. 制定业务目标 - 组织在确定协调和支持战略的各个层次的业务目标的同时，应考虑风险10.Identifies Risk —The organization identifies risk that impacts the performance of strategy and business objectives.10. 识别风险 - 组织应确定影响战略和业务目标绩效的风险。

11.Assesses Severity of Risk — The organization assesses the severity of risk.11. 评估风险的严重程度 - 组织评估风险的严重程度12.Prioritizes Risks — The organization prioritizes risks as a basis for selecting responses to risks.12. 风险排序 - 组织将风险优先排序，作为选择风险应对的基础13.Implements Risk Responses —The organization identifies and selects risk responses.13. 实施风险响应 - 组织识别并选择风险响应措施14.Develops Portfolio View — The organization develops and evaluates a portfolio view of risk.14. 建立风险组合观 - 组织开发和评估风险组合观15.Assesses Substantial Change— The organization identifies and assesses changes that may substantially affect strategy and business objectives.15. 评估实质性变化 - 组织识别和评估可能严重影响战略和业务目标的变更。

16.Reviews Risk and Performance —The organization reviews entity performance and considers risk.16. 评估风险和绩效 - 组织评价绩效并考虑风险17.Pursues Improvement in Enterprise Risk Management —The organization pursues improvement of enterprise risk management.17. 企业风险管理持续改进 - 组织应追求企业风险管理的不断完善18.Leverages Information Systems — The organization leverages the entity ’s inform ation and technology systems to support enterprise risk management.18. 利用信息系统 - 组织利用信息技术系统来支持企业风险管理19.Communicates Risk Information — The organization uses communication channels to support enterprise risk management.19. 沟通风险信息 - 组织使用沟通渠道来支持企业风险管理。

20.Reports on Risk, Culture, and Performance —The organization reports on risk, culture, and performance at multiple levels and across theentity.20. 风险、文化和绩效报告 - 组织在内部各个层次进行风险、 文化和绩效的报告。