基于COSO框架的企业全面风险管理信息系统研究——以中国投资有限责任公司为例

摘要

传统的企业风险管理方式主要是以＂竖井＂式的组织形式管理企业的风险。然而,企业运营过程中的风险是相互关联的,以分割的方式对各职能部门的风险进行独立管理,只能达到次优的结果。企业全面风险管理体系旨在构建一个完整的管理框架,将风险管理的环节贯穿于企业经营的全过程,以此弥补＂竖井＂模式导致的风险管理的重叠和遗漏,达到最优的风险管理效果。中国投资有限责任公司是目前我国唯一一支主权财富基金,肩负着使外汇储备保值增值的重任。以中国投资有限责任公司为例,基于COSO框架构建企业全面风险管理模型,并在此基础上建立企业全面风险管理信息系统。借助企业全面风险管理信息系统,公司可以更好地控制外汇储备多元化中所面临的风险,取得风险调整后更高的投资回报。%The traditional enterprise risk control system is primarily based on ＇silo＇ type of organization to manage the business risk.However,the risks involved in business operations are interrelated.Therefore,the split way of managing various risks can only lead to sub-optimal result.Enterprise risk management information system aims to establish a complete management framework throughout the whole business process,to compensate for the duplication and omission of the ＇silo＇ pattern and finally to achieve the optimal result.CIC is the only Sovereign Wealth Fund of China and is entrusted with the task of maintaining and increasing the value of foreign exchange reserve assets.Take CIC for instance,an enterprise risk management model based on the COSO framework is constructed.Furthermore,with the application of information technology,the enterprise risk management information system is able to be established.With the help of a complete enterprise risk management information system,CIC could reduce risk and loss suffered by foreign exchange assets diversification due to inadequate control,and finally reach the purpose that obtain higher risk-adjusted return on long-term investment.