未來(lái)企業(yè)風(fēng)險(xiǎn)績(jī)效管理【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：TheFuture:EnterpriseriskbasedperfmancemanagementOnceanganizationbecomesquitesuccessfulitbecomesadversetorisktaking.Takingrisksalbeitcalculatedrisksisessentialfganizationstochangebeinnovative.Enterpris

2、eperfmancemanagementisdefinedasabroaderumbrellaconceptofintegratedmethodologies—muchbroaderthanitspreviousdefinitionasdashboardsbetterfinancialrepting.WhatcouldpossiblybeanevenbroaderdefinitionEnterpriseperfmancemanageme

3、ntisacrucialintegralpartofhowanganizationrealizesitsstrategytomaximizeitsvaluetostakeholdersbothincommercialpublicsectganizations.Thismeansthatenterpriseperfmancemanagementmustbeencompassedbyabroaderoverarchingconcept—en

4、terpriseriskmanagement(ERM).ApopularacronymisGRC(governanceriskcompliance).Onemayconsidergovernance(G)asthestewardshipofexecutivestobehaveinaresponsiblewaysuchasprovidingasafewkenvironmentfmulatinganeffectivestrategycons

5、idercompliance(C)asoperatingunderlawsregulations.Riskmanagement(R)thethirdelementofGRCistheelementmeassociatedwithperfmancemanagement.GovernancecomplianceawarenessfromgovernmentlegislationsuchasSarbanesOxleyBaselIIisclea

6、rlyonthemindsofallexecutives.Accountabilityresponsibilitycannolongerbeevaded.Ifexecutiveserroncompliancetheycangotojail.Asaresultinternalauditcontrolshavebeenbeefedup.Todaythereistoomuch“C”inGRC.Itssubstantialadministrat

7、iveeffthasbecomeadistractionfganizationstofocusonganizationalimprovement.increasedrevenuesbecausetheymayturnintobenefits.Mostganizationscannotquantifytheirriskexposurehavenocommonbasistoevaluatetheirriskappetiterelativet

8、otheirriskexposure.Riskappetiteistheamountofriskanganizationiswillingtoabsbtogeneratethereturnsitexpectstogain.Theobjectiveisnottoeliminateallriskbutrathertomatchriskexposuretoriskappetite.ERMisnotsimplycontingencyplanni

9、ng.Thatistoovague.Itbeginswithasystematicwayofrecognizingsourcesofuncertaintythenappliesquantitativemethodstomeasureassessthreefacts:1.Theprobabilityofaneventoccurring.2.Theseverityimpactoftheevent.3.Management’scapabili

10、tyeffectivenesstorespondtotheevent.BasedonthesefactsfvariousrisksERMthenevaluatesalternativeactionsassociatedcoststopotentiallymitigatetakeadvantageofeachidentifiedrisk.TypesofriskcategiesWithpotentiallyhundredsofrisksth

11、atmaybeidentifieddealingwiththemmayseemdaunting.ConsequentlyERMcanbebetterunderstoodbycategizingvariousrisks.Fexampleidentifiedriskscouldbegroupedasbeingstrategicfinancialoperationalhazard.theycouldbegroupedasexternalint

12、ernalcontrollableuncontrollable.Analternativeriskcategizationisthesefourtypes:1.Marketpricerisk.Theriskthatanincreasingproductserviceofferingsupplyanaggressivepricereductionfromcompetitswillfcelowerpricesconsequentlyprof

13、its.2.Creditrisk.Theriskthatcustomerswillfailtopayftheirpurchases.3.Operationalrisk.Theriskoflossresultingfrominadequatefailedinternalstrategyprocessespeopletechnologyfromexternalevents.4.Legalrisk.Thefinancialriskfromin