1、本译文归百度文库所有,完整译文请到百度文库。)原文The development of the enterprise risk management theory Bedard J C, Hoitash RAbstractEnterprise risk management as an important field of risk management disciplines, in more than 50 years of development process of the implementation of dispersing from multiple areas of rese
2、arch to the integration of comprehensive risk management framework evolution, the theory of risk management and internal audit and control theory are two major theoretical sources of risk management theory has experienced from the traditional risk management, financial volatility to the development
3、of the enterprise risk management, risk management and internal audit and control theory went through the internal accounting control and internal control integrated framework to the evolution of enterprise risk management, the development of the theory of the above two points to the direction of th
4、e enterprise risk management, finally realizes the integration development, enterprise risk management theory to become an important part of enterprise management is indispensable.Keywords: enterprise risk management, internal audit the internal control1 The first theory source, evolution of the the
5、ory of risk managementRisk management as a kind of operation and management idea, has a long history: thousands of years ago in the west have dont put all eggs in one basket the proverb, the ancient Chinese famous product valley hunger allusions and yicang (18system, boat was organization have a pro
6、totype of the modern risk management thought, and points under escort ship transportation, yuen, is effective way to spread risk, transfer risk .In the modern sense of risk management thought appeared in the first half of the 20th century, such as fayols safe production ideas, Marshalls risk sharing
7、 management point of view, etc.;But risk management as a discipline system development is started in the middle of the 20th century: in 1950, gallagher in the risk management: a new stage of cost control in the paper, puts forward the concept of risk management; Johnso (1952) mentioned the problems
8、how to deal with risks and uncertainties in farm management, which involves early enterprise (farms) of risk management problem.The emergence of risk management as a discipline real Mehr and Hedges of the enterprise risk management (1963) and C.A.Williams and Richardm. Heins risk management and insu
9、rance (1964) published marked. Williams and Heins thinks, risk management is based on the risk identification, measurement and control to the smallest cost risk caused by the loss to the lowest level of management methods, risk management is not just a technology, a method, a kind of management proc
10、ess, and is a new and scientific management.The development of the theory of risk management.1.1 The first stage: the 70 s and 1950 sTheoretical tendency mainly is the pure risk prevention and management of enterprise (adverse risk);Take the main strategy of enterprise risk management is risk avoida
11、nce and risk transfer, insurance becomes the main risk management tools. Fire events of general motors and the United States steel industry the workers went on strike to enterprises normal operation caused serious impact and losses, become an important opportunity to promote the development of enter
12、prise risk management theory. This phase the first important area of risk management theory, is the risk management object definition and research. Since the 20th century, scholars have been the object of risk management divided into two major categories of pure risk and speculative risk, and the pu
13、re risks asthe object of risk management and the target (Denenberg, 1966; Gahin, 1967).In fact, the risk can be divided into pure risk andspeculative risk is a kind of method based on the responsibility, is targeted at loss, is not aimed at risk, so it can be divided into pure risk and speculative r
14、isk, but not as good as it can be divided into pure loss and speculative loss, because it can reflect the true respect of the risk manager more loss problem.Is the second important areas, to the enterprise decision-making and of behavior, and insurance in response to the important role of enterprise
15、 risk and universality of the study. Greene (1955) orientation is insurance buyers of risk management. A paper published in 1955, the management review to the risk of a kind of management method, think of insurance as the most important means of enterprise risk management should be attention by the enterprise management and the shareholders, think insurance is a business spending the most valuable part of all kinds of costs. Denenberg etc. (1966) also emphasizes the insurance at this stage the important role of risk management, points out the important r
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