用风险管理工具支持决策

IF 0.4 Q4 BUSINESS, FINANCE
I. Fekete
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引用次数: 1

摘要

今年颁布了实施2009年第CXXII号法案和关于公有制公司内部控制制度的第339/2019号政府法令的指令(以下简称:指令)。第一部分根据风险管理体系建立的理论背景,结合相关规范和学术文献,对内部控制制度的一个重点要素进行了详细阐述。从第一部分可以看出,风险管理的关键附加值在于对不同层次决策的支持。因此,该研究提出了一种潜在的方法来演示如何有效地使用风险管理来支持战略和项目级别的决策,如果没有过去可用的数据,或者没有足够的数量。在研究的第二部分,作者通过一个大公司的例子,展示了根据指令实施风险管理系统的经验。在此基础上,作者结合自己多年的实践经验,明确了支持和阻碍风险管理体系实施的因素。根据他的意图,作者指定了可能有助于执业专家的信息,以避免风险的检测、评估和管理成为行政任务。相反,他们必须为使用组织的长期成功运作做出贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Supporting Decision-Making with the Tools of Risk Management
This year the Directives (hereinafter referred to as: Directives) to implement Act CXXII of 2009 and Government Decree 339/2019 on the internal control system of companies in public ownership were issued. One focal element of the internal control system is illuminated in the first part of the study in detail, based on the theoretical background of establishing the risk management system and the relevant standards and academic literature. It turns out from the first part that the key added value of risk management is the support given to decisions made at different levels. The study therefore presents a potential approach to demonstrate how risk management may be used efficiently to support strategic and project level decision-making, if there are no past data available, or not in sufficient quantity. In the second part of the study the author shows the experiences of the implementation of the risk management system - pursuant to the Directives - via the example of a large company. Relying partly on this and using his own experiences of many years the author specifies the factors supporting and hindering the implementation of the risk management system. According to his intention, the author specifies messages that may be helpful to practising experts to avoid the detection, evaluation and management of risks becoming administrative tasks. They must instead contribute to the longterm successful operation of the using organisation.
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来源期刊
CiteScore
0.90
自引率
40.00%
发文量
30
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