摘要
高新技术企业处于技术创新最前沿,在其运营过程中蕴含了比传统企业高得多的风险。美国COSO委员会提出的企业风险管理框架对于企业的风险管理有着现实的指导意义。根据高新技术企业面临风险的特点,借鉴COSO风险管理理念,构建高新技术企业全面风险管理的实施框架,对于保证高新技术企业的可持续发展,增强其获利能力有着不可忽视的作用。
Since high-tech enterprises always stand at the freffont of technological innovation,the risks in operation are much higher than the traditional ones.The ERM implementation framework raised by the U.S COSO committee is of realistic significance to the enterprise risk management.According to the features of the risks that high-tech enterprises are facing,referring to the ERM concept of COSO,this paper constructs the ERM implementation framework of high-tech enterprises,which plays an important role in strengthening their earning capacity and keeping sustainable development.
出处
《科学管理研究》
CSSCI
北大核心
2010年第2期66-69,共4页
Scientific Management Research
