| In the era of VUCA of COVID-19 and China’s economic transformation,the very demand-side requires high speed for innovation of supply-side,the concept of unlimited scenes,boundless goods and people and enterprises came into being.Meanwhile,with the proposal of national resolution on developing digital economy and enhancing antirisk capacity,the risk management of consumer goods e-commerce enterprises has been the prominent.If the capacity is insufficient,enterprises will suffer immeasurable losses.Taking the operational risk assessment of A furniture e-commerce company as the research target,first use the literature research method to sort out the latest theoretical achievements and best practice experience in the field of consumer goods e-commerce risk,consult the industry research report and the internal data of A company and analyze its business environment.Then,the interview method is used to investigate the current situation of operational risk assessment of A company,finding three problems of undetailed risk analysis,unscientific risk evaluation and no risk assessment process.One reason is the lack of risk assessment methodology and the other is the vagueness of risk assessment elements.Thus,according to COSO-ERM and ISO31000,expert investigation and AHP methods are used to analyze and evaluate the three operational risks of A company,forming A risk list,risk map and risk value table.Then,according to COSO-ERM with the operational goals of A company combined,construct the seven elements of operational risk assessment process,forming A risk assessment flow chart.Finally,the implementation and guarantee of the optimization of operational risk assessment of A company comes from the perspectives of system,talent and culture,thus achieving the aim of optimizing the operational risk assessment of A company.This paper argues that improving risk assessment methodology and constructing risk assessment procedure will be useful for the effectiveness and efficiency of operational risk assessment in A company.The theoretical result is to enrich the connotation of COSO-ERM on risk assessment while the practical result is to enrich the practical experience for peers when encountering similar problems. |
