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1、 2022版COSO新企业风险管理(ERM)框架20原则 COSO新企业风险管理（ERM）框架（2022版）20原则Components and Principles：要素和原则: 1.Exercises Board Risk OversightThe board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives. 1.董事会执
2、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 StructuresThe organization establishes operating structures in the pursuit of 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 CultureThe organization defines the desired behaviors that characterize
3、the entitys 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 ValuesThe organization demonstrates a commitment to the entitys 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 IndividualsThe organization is committed to building hum
4、an capital 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 ContextThe 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 AppetiteThe organization defines ris
5、k 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 StrategiesThe organization evaluates alternative strategies and potential impact on risk profile. COSO新企业风险管理（ERM）框架（2022版）20原则Components and Principles：要素和原则: 1.Exerci
6、ses Board Risk OversightThe board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives. 1.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 StructuresThe organization establi
7、shes operating structures in the pursuit of 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 CultureThe organization defines the desired behaviors that characterize the entitys 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 Value
8、sThe organization demonstrates a commitment to the entitys 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 IndividualsThe organization is committed to building human capital 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
9、务目标的人力资本。 6.Analyzes Business ContextThe 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 AppetiteThe 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 StrategiesThe organization evaluates alternative strategies and potential impact on risk profile.
