COSO新企业风险管理（ERM）框架（2017版）20原则

Components and Principles：要素和原则:

1.Exercises Board Risk Oversight—The board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives.

1.董事会执行风险监督 - 董事会对战略进行监督，执行治理责任，支持管理实现战略和业务目标。

2.Establishes Operating Structures—The organization establishes operating structures in the pursuit of strategy and business objectives.

2.建立运营机构 - 组织在追求战略和业务目标方面建立运营机构。

3.Defines Desired Culture—The organization defines the desired behaviors that characterize the entity’s desired culture.

3.定义崇尚的文化- 组织定义期望的行为来描述所崇尚的文化。

4.Demonstrates Commitment to Core Values—The organization demonstrates a commitment to the entity’s core values.

4.展示对核心价值的承诺 - 组织表现出对核心价值观的承诺。

5.Attracts, Develops, and Retains Capable Individuals—The organization is committed to building human capital in alignment with the strategy and business objectives.

5.吸引，发展和保留有能力的个体 - 组织致力于建立符合战略和业务目标的人力资本。

6.Analyzes Business Context—The organization considers potential effects of business context on risk profile.

6.分析业务环境 - 组织考虑业务环境对风险状况的潜在影响。

7.Defines Risk Appetite—The organization defines risk appetite in the context of creating, preserving, and realizing value.

7.定义风险偏好 - 组织在创造，维护和实现价值的背景下定义风险偏好。

8.Evaluates Alternative Strategies—The organization evaluates alternative strategies and potential impact on risk profile.

8.评估替代策略 - 组织评估替代策略，并对其潜在影响进行风险预测。

9.Formulates Business Objectives—The organization considers risk while establishing the business objectives at various levels that align and support strategy.

9.制定业务目标 - 组织在确定协调和支持战略的各个层次的业务目标的同时，应考虑风险。

10.Identifies Risk—The organization identifies risk that impacts the performance of strategy and business objectives.

10.识别风险 - 组织应确定影响战略和业务目标绩效的风险。

11.Assesses Severity of Risk—The organization assesses the severity of risk.

11.评估风险的严重程度 - 组织评估风险的严重程度。

12.Prioritizes Risks—The organization prioritizes risks as a basis for selecting responses to risks.

12.风险排序 - 组织将风险优先排序，作为选择风险应对的基础。

13.Implements Risk Responses—The organization identifies and selects risk responses.

13.实施风险响应 - 组织识别并选择风险响应措施。

14.Develops Portfolio View—The organization develops and evaluates a portfolio view of risk.

14.建立风险组合观- 组织开发和评估风险组合观。

15.Assesses Substantial Change—The organization identifies and assesses changes that may substantially affect strategy and business objectives.

15.评估实质性变化- 组织识别和评估可能严重影响战略和业务目标的变更。

16.Reviews Risk and Performance—The organization reviews entity performance and considers risk.

16.评估风险和绩效- 组织评价绩效并考虑风险。

17.Pursues Improvement in Enterprise Risk Management—The organization pursues improvement of enterprise risk management.

17.企业风险管理持续改进 - 组织应追求企业风险管理的不断完善。

18.Leverages Information Systems—The organization leverages the entity’s information and technology systems to support enterprise risk management.

18.利用信息系统 - 组织利用信息技术系统来支持企业风险管理。

19.Communicates Risk Information—The organization uses communication channels to support enterprise risk management.

19.沟通风险信息 - 组织使用沟通渠道来支持企业风险管理。

20.Reports on Risk, Culture, and Performance—The organization reports on risk, culture, and performance at multiple levels and across the entity.

20.风险、文化和绩效报告 - 组织在内部各个层次进行风险、文化和绩效的报告。