上市公司全面风险管理信息系统研究

200727263MeiZhongJingjiPinglun,ISSN1536-9048,USA531231.3000712.1008713.100083ERIMSERIMSERIMSERIMS20200220049COSO2004EnterpriseRiskManagementInformationSystemERMIS1976198519765430ERMISERMISRMISRMISRMISERMISERMIS55ERMISERMISERMISERMISERMISERMIS1.2.3.4.565.6.StressTestBackTest1ERMISERMISERMIS571ERMISERMIS1ERMIS[1].[EB/OL].[2006-06-20].[2].[J].20058.[3].[J].20042.[4]COSO.(2004).Enterpriseriskmanagement—Integratedframework.[5]Zolkos&Rodd.(2001).Enterpriseriskmanagementneeded,buthindered.BusinessInsurance,35(44):14-17.[6].WebEIRM[J].2006232.EnterpriseriskmanagementinformationsystemoflistedcompanyLIUQing-feng,CHENSi,SONGXiao-meiAbstract:Basedontheflowofintegratedriskmanagement,thispaperanalyzesthesituationofenterpriseriskmanagementinformationsystem(ERIMS)ofChineselistedcompany,indicatesthatthedevelopmentofERIMSofChineselistedcompanyisshortofbalance,andall-aroundriskmanagement.StudiedthecharacteristicandrequirementoffunctionforERMIS,thispaperproposesthedecision-makingprocedureandsystemframeworkofERMIS.Keywords:listedcompany;enterpriseriskmanagement;ERMIS;systemframework1