The Research Of Enterprise Risk Management Framework Building

As a high level manager of a corporation, from his own experience, the writer recognized clearly that the enterprise risk management is essential and necessary. Through several years'dabble in and research in enterprise risk management field, the writer summarized and analyzed Chinese and international research results, and made up some opinion and recommendation, looked forward this study to be useful for enterprise risk management field.The first part of this dissertation is a brief introduction about the enterprise risk management history. The main part of this dissertation is from the second chapter, which studied and made a comparison about the history and literature between risk management and internal control, and then made a conclusion that the development trend between risk management and internal control is interlinked.The second part is about the latest research results-《Basel II》(International Convergence of Capital Measurement and Capital Standards-a Revised Framework) and《Enterprise Risk Management-Integrated Framework》, discussed《Basel II》contribution to bank risk management and the opportunities and challenges to China taking measurement this agreement; And analyzed and introduced them according to their characteristics, affirmed the concepts and methods to the enterprise total risk management, meanwhile pointed out the limitation in enterprise risk management practice; which is a base for enterprise total risk management system as following.The third part pointed out that the harmonious research results about risk management and internal control from the enterprise risk management to the entire aspects risk management, setting up a"double core"enterprise risk management system based on risk assessment and internal control system, from enterprise strategy, management and business levels to discuss the application model of enterprise total risk management system. As for several important parts of the system, it gave an explanation for risk assessment, internal control system and internal environment setting up.The forth part gave a comparison about risk assessment models in fine risk management theory stage, combined the study for Basel II and COSO framework risk assessment model, put up a new theory model concept of enterprise risk assessment system. For the establishment, the principle and method of the new model, this study did a trail and example analysis, which gave a qualitative instruction for the further development of this model.The fifth part is the final one, the writer made a conclusion and summary about the study, made up some opinion and expectation according to the study.