AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理介紹

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：00LilGhost 2020/03/09 17:15:10　字體：大小

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2020年AICPA考試已經(jīng)開始啦！ Enterprise Risk Management是BEC考試的重點(diǎn)。下面，小編就帶大家梳理一遍AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理，趕快收藏起來~~

AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理

Introduction to Enterprise Risk Management

1.Assist organization response to risk management 企業(yè)風(fēng)險(xiǎn)管理幫助企業(yè)去應(yīng)對(duì)管理風(fēng)險(xiǎn)

2.Integrating with strategy and performance 企業(yè)風(fēng)險(xiǎn)管理服務(wù)于企業(yè)戰(zhàn)略和績(jī)效的實(shí)現(xiàn)

Risk：the possibility that events will occur and affect the achievement of strategy and business objectives

1-1. Value

Provide value for stakeholders

All entities face risk in the pursuit of value for their stakeholders 在追求價(jià)值的過程中需要面對(duì)風(fēng)險(xiǎn)

Management decision will affect the development of value

Value Creation：Benefit>resource costs (people, financial capital, tech, brand…)

Value Preservation：sustainable operating profit (efficiently and effectively) - ongoing

Value Erosion：Cost > Benefit, faulty strategy and inefficient operations cause value to decline

Value Realization：benefits created by the organization are received by stakeholders

1-2. Mission, Vision, and Core Values

Mission：why company exists

Vision：what it hopes to achieve

Core Value：beliefs and ideals about what is good or bad, how to achieve goals

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