원문정보
초록
영어
Enterprise risk management (ERM) has raised increasing concern in the field of risk management, and brought practical revenues to enterprises in today’s complex interrelated global business environment. It is a valuable question for China enterprises how to improve the ERM performance. Based upon ERM implemental goals published by COSO, we user elevant data from non-financial listed corporations in SSE, from the perspectives of strategic effectiveness, operational efficiency, reporting reliability and corporate compliance. The data of 509 Chinese enterprises is validly interpreted by entropy weight/TOPSIS method to assess the ERM performance, and to analyze the status of ERM in China. Such models provide means quantitatively improve decision making with respect to the ERM performance.
목차
1. Introduction
2. The Construction of Index
2.1. The Logic of the Research
2.2. Goal Selection
2.3. Construction of Index System
3. Assess of ERM Performance
3.1. Evaluated Objects Selection and Data Origin
3.2. Evaluating Methods Selection
3.3. Evaluation of ERM Performance
4. The Analysis of the Results
4.1. The Distribution of China’s Enterprises’ ERM Performance
4.2. Analysis of Strategies to Improve ERM Performance
5. Conclusion and Prospective
Acknowledgment
References