Construction Of Enterprise Risk Management System Based On COSO-ERM Framework

Many theoretical studies and related practices at home and abroad have proved that risk management activities play an important role in the healthy development of enterprises.Foreign scholars began research on risk management related theories as early as the 1950 s,while China's research on risk management started late,mainly for the financial industry.In2006,after the promulgation of the Guidelines for Comprehensive Risk Management of Central Enterprises,a group of scholars applied risk management theory to other industries.The tourism industry is more unique than other industries,and there are significant differences in internal control and risk management between tourism companies and general enterprises.In recent years,the introduction of relevant national policies and the promotion of the concept of global tourism have made China's tourism industry develop rapidly.However,the risks faced by tourism enterprises in the daily operation process are complex and specific,and most of the tourism enterprises have problems of low risk awareness,inconsistent internal control and risk management.Therefore,it is particularly important to construct a comprehensive risk management system that suits the characteristics of tourism companies.Based on the above reasons,this paper first summarizes the origin and development of the COSO framework and the main content,and then summarizes the current situation of J company's risk management and analyzes the main problems.Then it analyzes the necessity and feasibility of the target enterprise to build a comprehensive risk management system,and then combines J's own business characteristics and the author's work experience in J company to propose a plan to build J company's comprehensive risk management system and give specific Implementation steps.At the end of the article,in order to ensure that the constructed air duct system can be effectively implemented and implemented,the safeguard measures for the implementation of J company's comprehensive risk management system are proposed.I hope this article can provide ideas for J company to build a risk management system,and provide reference for similar enterprises.