风险管理被认为是企业治理中一个必不可少的要素。一切可能风险的发生以及因此带来的后果是投资者以及其他利益相关者必须考虑的问题。为了提供风险分析的体系和帮助分配不同风险的责任,风险需要被合理地分类。高管们得确定企业有一个有效的风险管理办法,将与企业生存攸关的主要风险和每日经营活动的风险都管理好。他们需要将风险按照时间跨度上的影响长短分类。这两种风险可以被归类为战略性风险和操作性风险。就此, Risk management is considered an essential element of corporate governance. All possible risks and their consequences are the issues that investors and other stakeholders must consider. In order to provide a system of risk analysis and to help assign responsibilities for different risks, risks need to be reasonably well-defined. Executives need to determine that an organization has an effective risk management approach that manages both the major risks to business life and the risks of daily business operations. They need to classify risks by the length of their impact over time. These two risks can be classified as strategic and operational risk. In this regard,