当前,整个世界正处于一个变革和动荡的时代,无论是新技术的冲击,还是世界经济的缓慢下行,都给企业经营带来了很大挑战。企业的生存环境越来越复杂,面临的不确定性越来越大,加强企业风险管理从未显得如此重要。早在2004年,美国反虚假财务报告委员会(COSO)就发布了《企业风险管—综合架构》,并在过去的十几年间为众多企业 At present, the entire world is in an era of change and turmoil. Both the impact of new technologies and the slowdown of the world economy pose great challenges to the operation of enterprises. As the living environment of an enterprise becomes more and more complex and the uncertainty it faces is getting bigger and bigger, it has never been so important to strengthen enterprise risk management. As early as 2004, the United States Counter-False Financial Reporting Council (COSO) released the “Enterprise Risk Management - Integrated Architecture” and in the past ten years for many enterprises