未来企业风险绩效管理【外文翻译】

《未来企业风险绩效管理【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、本科毕业论文（设计）外文翻译原文：TheFuture:Enterpriserisk-basedperformancemanagementOnceanorganizationbecomesquitesuccessfulitbecomesadversetorisktaking.Takingrisks,albeitcalculatedrisks,isessentialfororganizationstochangeandbeinnovative.Enterpriseperformancemanagementisdefinedasabroaderumbrellaconcepto

2、fintegratedmethodologies—muchbroaderthanitspreviousdefinitionasdashboardsandbetterfinancialreporting.Whatcouldpossiblybeanevenbroaderdefinition?Enterpriseperformancemanagementisacrucial,integralpartofhowanorganizationrealizesitsstrategytomaximizeitsvaluetostakeholders,bothincommercialand

3、publicsectororganizations.Thismeansthatenterpriseperformancemanagementmustbeencompassedbyabroaderoverarchingconcept—enterpriseriskmanagement(ERM).ApopularacronymisGRC(governance,risk,andcompliance).Onemayconsidergovernance(G)asthestewardshipofexecutivestobehaveinaresponsibleway,suchaspro

4、vidingasafeworkenvironmentorformulatinganeffectivestrategy;andconsidercompliance(C)asoperatingunderlawsandregulations.Riskmanagement(R),thethirdelementofGRC,istheelementmoreassociatedwithperformancemanagement.GovernanceandcomplianceawarenessfromgovernmentlegislationsuchasSarbanes-Oxleyan

5、dBaselIIisclearlyonthemindsofallexecutives.Accountabilityandresponsibilitycannolongerbeevaded.Ifexecutiveserroncompliance,theycangotojail.Asaresult,internalauditcontrolshavebeenbeefedup.Today,thereistoomuch“C”inGRC.Itssubstantialadministrativeefforthasbecomeadistractionfororganizationsto

6、focusonorganizationalimprovement.The“R”inGRChassimilarcharacteristicsofperformancemanagement.ThefoundationforbothERMandperformancemanagementsharetwobeliefs:1.Thelessuncertaintythereisaboutthefuture,thebetter.2.Ifyoucannotmeasureit,youcannotmanageit.Riskasopportunityorhazard?ERMisnotabout

7、minimizinganorganization’sriskexposure;It’sallaboutexploitingriskformaximumcompetitiveadvantage.Ariskybusinessstrategyandplanalwayscarrieshighprices.Forexample,whatinvestmentanalystsdonotknowaboutacompanyoriftheyhaveuncertaintyorconcernswillresultinaddingapremiumtocapital