2017版COSO新企业风险管理(ERM)框架20原则
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COSO新企业风险管理（ERM）框架（2017版）20原则
Components and Principles：要素和原则:
1.Exercises Board Risk Oversight—The board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives.
1.董事会执行风险监督- 董事会对战略进行监督，执行治理责任，支持管理实现战略和业务目标。
2.Establishes Operating Structures—The organization establishes operating structures in the pursuit of strategy and business objectives.
2.建立运营机构- 组织在追求战略和业务目标方面建立运营机构。
3.Defines Desired Culture—The organization defines the desired behaviors that characterize the entity’s desired culture.
3.定义崇尚的文化- 组织定义期望的行为来描述所崇尚的文化。
4.展示对核心价值的承诺- 组织表现出对核心价值观的承诺。
5.吸引，发展和保留有能力的个体- 组织致力于建立符合战略和业务目标的人力资本。
6.Analyzes Business Context—The organization considers potential effects of business context on risk profile.
6.分析业务环境- 组织考虑业务环境对风险状况的潜在影响。
7.Defines Risk Appetite—The organization defines risk appetite in the context of creating, preserving, and realizing value.
7.定义风险偏好- 组织在创造，维护和实现价值的背景下定义风险偏好。
8.Evaluates Alternative Strategies—The organization evaluates alternative strategies and potential impact on risk profile.
8.评估替代策略- 组织评估替代策略，并对其潜在影响进行风险预测。
9.Formulates Business Objectives—The organization considers risk while establishing the business objectives at various levels that align and support strategy.
9.制定业务目标- 组织在确定协调和支持战略的各个层次的业务目标的同时，应考虑风险。
10.Identifies Risk—The organization identifies risk that impacts the performance of strategy and business objectives.
10.识别风险- 组织应确定影响战略和业务目标绩效的风险。
11.Assesses Severity of Risk—The organization assesses the severity of risk.
11.评估风险的严重程度- 组织评估风险的严重程度。
12.Prioritizes Risks—The organization prioritizes risks as a basis for selecting responses to risks.
12.风险排序- 组织将风险优先排序，作为选择风险应对的基础。
13.Implements Risk Responses—The organization identifies and selects risk responses.
13.实施风险响应- 组织识别并选择风险响应措施。
14.Develops Portfolio View—The organization develops and evaluates a portfolio view of risk.
14.建立风险组合观- 组织开发和评估风险组合观。
15.Assesses Substantial Change—The organization identifies and assesses changes that may substantially affect strategy and business objectives.
15.评估实质性变化- 组织识别和评估可能严重影响战略和业务目标的变更。
16.Reviews Risk and Performance—The organization reviews entity performance and considers risk.
16.评估风险和绩效- 组织评价绩效并考虑风险。
17.Pursues Improvement in Enterprise Risk Management—The organization pursues improvement of enterprise risk management.
17.企业风险管理持续改进- 组织应追求企业风险管理的不断完善。
18.Leverages Information Systems—The organization leverages the entity’s information and technology systems to support enterprise risk management.
18.利用信息系统- 组织利用信息技术系统来支持企业风险管理。
19.沟通风险信息- 组织使用沟通渠道来支持企业风险管理。
20.Reports on Risk, Culture, and Performance—The organization reports on risk, culture, and performance at multiple levels and across the entity.
20.风险、文化和绩效报告- 组织在内部各个层次进行风险、文化和绩效的报告。
