西南石油大学学报(社会科学版)
Previous Articles Next Articles
WEI Dong ZENG Chong
Online:
Published:
Abstract:
The construction of enterprise wide risk management system in petroleum enterprises is the basis of enterprise wide risk management. The core of enterprisewide risk management is to control various risks faced with enterprises. Based on the theory of enterprise wide risk management and basic characteristics of petroleum enterprises,the enterprise wide risk management system of petroleum enterprises is divided into three levels: target layer,control layer,and basic layer,each of which are subdivided at different levels to form enterprise wide risk management system.
Key words: petroleum enterprises, risk management system, target layer, control layer, basic layer
WEI Dong ZENG Chong. Construction of Enterprise Wide Risk Management System in Petroleum Enterprises[J]. 西南石油大学学报(社会科学版), DOI: 10.3863/j.issn.1674-5094.2013.06.002.
0 / / Recommend
Add to citation manager EndNote|Ris|BibTeX
URL: http://journal15.magtechjournal.com/Jwk_xnsk/EN/10.3863/j.issn.1674-5094.2013.06.002
http://journal15.magtechjournal.com/Jwk_xnsk/EN/Y2013/V15/I6/10
[1]曹元坤,王光俊. 企业风险管理发展历程及其研究趋势的新认识[J].当代财经,2011(1):85-92. [2]Prakash A S.整合企业风险管理[M]. 王瑾瑜,郑海涛,译.北京:机械工业出版社,2003. [3]李天庚.国有企业财务风险管理研究[D]. 长沙:中南大学,2003. [4]张琴,陈柳钦. 企业全面风险管理(ERM)理论梳理和框架构建[J].当代经济管理,2009(7):25-32. [5]COSO. Enterprise risk management-integrated framework [R]. Committee of Sponsoring Organizations of the Three-wav Commission,2004:2-8. [6]国务院国有资产监督管理委员会.关于印发《 中央企业全面风险管理指引》 的通知[EB/OL].(2006-06-06)[2013-05-06].http://www.chinaacc.com/new/63/73/157/2006/6/zh3144334819126600219135-0.htm.