企业风险管理外文文献翻译2014年译文5000字Word文档下载推荐.docx

企业风险管理外文文献翻译2014年译文5000字Word文档下载推荐.docx

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原文

ThedevelopmentoftheenterpriseriskmanagementtheoryBedardJC,HoitashR

Abstract

Enterpriseriskmanagementasanimportantfieldofriskmanagementdisciplines,inmorethan50yearsofdevelopmentprocessoftheimplementationofdispersingfrommultipleareasofresearchtotheintegrationofcomprehensiveriskmanagementframeworkevolution,thetheoryofriskmanagementandinternalauditandcontroltheoryaretwomajortheoreticalsourcesofriskmanagementtheoryhasexperiencedfromthetraditionalriskmanagement,financialvolatilitytothedevelopmentoftheenterpriseriskmanagement,riskmanagementandinternalauditandcontroltheorywentthroughtheinternalaccountingcontrolandinternalcontrolintegratedframeworktotheevolutionofenterpriseriskmanagement,thedevelopmentofthetheoryoftheabovetwopointstothedirectionoftheenterpriseriskmanagement,finallyrealizestheintegrationdevelopment,enterpriseriskmanagementtheorytobecomeanimportantpartofenterprisemanagementisindispensable.

Keywords:

enterpriseriskmanagement,internalaudittheinternalcontrol

1Thefirsttheorysource,evolutionofthetheoryofriskmanagement

"

Riskmanagement"

asakindofoperationandmanagementidea,hasalonghistory:

thousandsofyearsagointhewesthave"

don'

tputalleggsinonebasket"

theproverb,theancientChinesefamous"

productvalleyhunger"

allusionsand"

yicang（"

18

system,"

boatwas"

organizationhaveaprototypeofthemodernriskmanagementthought,andpointsunderescortshiptransportation,yuen,iseffectivewaytospreadrisk,transferrisk.Inthemodernsenseofriskmanagementthoughtappearedinthefirsthalfofthe20thcentury,suchasfayol'

ssafeproductionideas,Marshall'

s"

risksharingmanagement"

pointofview,etc.;

Butriskmanagementasadisciplinesystemdevelopmentisstartedinthemiddleofthe20thcentury:

in1950,gallagherintheriskmanagement:

anewstageofcostcontrolinthepaper,putsforwardtheconceptofriskmanagement;

Johnso（1952）mentionedtheproblemshowtodealwithrisksanduncertaintiesinfarmmanagement,whichinvolvesearlyenterprise（farms）ofriskmanagementproblem.TheemergenceofriskmanagementasadisciplinerealMehrandHedgesoftheenterpriseriskmanagement（1963）andC.A.WilliamsandRichard

m.Heins"

riskmanagementandinsurance"

（1964）publishedmarked.WilliamsandHeinsthinks,"

riskmanagementisbasedontheriskidentification,measurementandcontroltothesmallestcostriskcausedbythelosstothelowestlevelofmanagementmethods"

riskmanagementisnotjustatechnology,amethod,akindofmanagementprocess,andisanewandscientificmanagement.Thedevelopmentofthetheoryofriskmanagement.

1.1Thefirststage:

the70sand1950s

Theoreticaltendencymainlyisthepureriskpreventionandmanagementofenterprise（adverserisk）;

Takethemainstrategyofenterpriseriskmanagementisriskavoidanceandrisktransfer,insurancebecomesthemainriskmanagementtools.FireeventsofgeneralmotorsandtheUnitedStatessteelindustrytheworkerswentonstriketoenterprise'

snormaloperationcausedseriousimpactandlosses,becomeanimportantopportunitytopromotethedevelopmentofenterpriseriskmanagementtheory.Thisphasethefirstimportantareaofriskmanagementtheory,istheriskmanagementobjectdefinitionandresearch.Sincethe20thcentury,scholarshavebeentheobjectofriskmanagementdividedintotwomajorcategoriesofpureriskandspeculativerisk,andthepurerisksas theobjectofriskmanagementandthetarget（Denenberg,1966;

Gahin,1967）.Infact,theriskcanbedividedintopureriskand

speculativeriskisakindofmethodbasedontheresponsibility,istargetedatloss,isnotaimedatrisk,soitcanbedividedintopureriskandspeculativerisk,butnotasgoodasitcanbedividedintopurelossandspeculativeloss,becauseitcanreflectthetruerespectoftheriskmanagermorelossproblem.

Isthesecondimportantareas,totheenterprisedecision-makingandofbehavior,andinsuranceinresponsetotheimportantroleofenterpriseriskanduniversalityofthestudy.Greene（1955）orientationisinsurancebuyersofriskmanagement.Apaperpublishedin1955,themanagementreview"

totheriskofakindofmanagementmethod"

thinkofinsuranceasthemostimportantmeansofenterpriseriskmanagementshouldbeattentionbytheenterprisemanagementandtheshareholders,thinkinsuranceisabusinessspendingthemostvaluablepartofallkindsofcosts.Denenbergetc.（1966）alsoemphasizestheinsuranceatthisstagetheimportantroleofriskmanagement,pointsouttheimportantr