Insurance, financial risk, operational risk and legal risk.
With the continuous development of economic globalization, enterprises are full of risks in market competition, no matter in human resources, finance, law, internal control and so on. If enterprises want to survive in this risk environment, consolidate the existing market, maintain prosperity, grow and be invincible, they must fully realize the role of enterprise comprehensive risk management in enterprises.
Article 3 The risks mentioned in these Measures refer to all kinds of risks in the future development of the company.
The impact of uncertainty on the company's realization of its strategic and business objectives.
Article 4 The term "comprehensive risk management" as mentioned in these Measures refers to the company's strategic objectives,
Through the implementation of the basic process of risk management in all aspects of management and business processes, training
Cultivate a good risk management culture and establish a sound risk management system to achieve risk management.
The process and method of providing reasonable guarantee for the overall goal of management.
Article 5 According to the nature of risks, corporate risks can be divided into strategic risks and market trend risks.
Insurance, financial risk, operational risk and legal risk.
(1) strategic risk: strategic positioning or strategic choice and the internal and external situation faced by the company.
The environment is not suitable, and the implementation and monitoring of the strategy are not in place, which affects the realization of the strategic objectives.
Sue.
(2) Market risk: the price, exchange rate and interest rate of products or production factors.
Changes, factors affecting the realization of the company's business objectives.
(3) Financial risk: failure to fully comply with relevant accounting standards and accounting systems.
It is stipulated to organize accounting, prepare financial accounting reports and disclose relevant information. It was not built.
Establish or implement relevant asset management systems and cost control systems, and generate financial and accounting reports.
And incomplete, inaccurate and untimely information disclosure, asset use value and liquidity.
The decrease or disappearance of companies, high cost, and declining product competitiveness will affect the company's statements.
Factors such as target achievement, credit rating and cash flow ability.
(4) Operational risk: operational decisions of value chains such as R&D, procurement, production and sales.
Improper policies, factors that hinder or affect the realization of enterprise goals.
(V) Legal risk: failure to fully and conscientiously implement national laws, regulations and policies.
Policy provisions and provisions of relevant documents of Shenzhen Stock Exchange affect compliance objectives.
Current factors.
Article 6 Company risks are divided into entity risks according to whether there are management measures or control measures.
There are risks and residual risks.
Inherent risk: the risk without any management or control measures.
Residual risk: the residual risk after taking management measures or control measures.
Article 7 The Company's comprehensive risk management follows the goal orientation, comprehensiveness, importance,
Principles of economy and systematicness.
(1) Goal orientation: Total risk management is to operate for the company at the risk level.
Serve. By controlling risks, the losses will be reduced to an affordable range and strive for reality.
Now the company's strategic objectives, business objectives, reporting objectives and compliance objectives, to achieve shareholder prices.
Maximize the value.
(2) comprehensiveness: risk management should run through the whole process of decision-making, implementation and supervision.
Covering various businesses and matters of the company and its subordinate units;
(c) Importance: Risk management should be based on comprehensive management, with emphasis on.
Important business matters and high-risk areas;
(d) Economy: We should weigh the costs of risk management and risk management measures.
Try to minimize the relationship between reduced risk loss and possible income.
The cost of achieving the risk reduction goal;
Systematization: Risk management should consider the correlation and stages between risk factors.
Mutual influence, we can't look at the possibility of risk and its influence in isolation.
It is necessary to establish a risk combination view, pay attention to risk transformation and integration, and carry out systematic management with overall awareness.
Manage risks.
Chapter II Organizational System and Division of Responsibilities of Risk Management
Article 8 The company's risk management organization consists of the board of directors, the manager (audit department) and various departments.
A "three-tier and four-tier" organizational system with business divisions, subsidiaries and functional posts as the mainstay.
Article 9 The board of directors is the main body responsible for comprehensive risk management.
Responsible for the effectiveness of the management of the shareholders' meeting.
Article 10 The management is entrusted by the board of directors to be responsible for overall risk management.
Unified leadership and deployment, its main responsibilities:
(a) to approve the comprehensive risk management work plan and annual plan;
(2) Deciding on the risk management framework scheme.
(3) Organizing comprehensive risk management study and training.
(4) Examining the risk assessment report;
(five) to consider and approve the major risk diagnosis and response plan.
(six) to participate in and guide the construction of internal control;
(seven) to handle other matters authorized by the board of directors.
Article 11 The Audit Department is the lead department for comprehensive risk management, and is responsible for establishing
Improve the risk management system, its main responsibilities:
(a) put forward a comprehensive risk management work plan and annual plan;
(2) Formulate a risk management framework scheme.
(3) collecting initial risk information;
(4) Master risk management technology;
(5) Organizing risk identification, assessment and analysis, and writing a risk assessment report;
(six) to organize the diagnosis of major risks and the formulation of response plans;
(seven) to build a comprehensive risk management early warning system and reporting system;
(eight) to further promote the construction of internal control, optimize the process and control risks;
(9) Supervise and evaluate the effectiveness of the company's internal control and comprehensive risk management.
Issue a supervision and evaluation report;
(10) Handling other matters related to comprehensive risk management.
Article 12 Each business unit is a specific risk management execution unit, and its main responsibilities are
Responsibility:
(a) the implementation of risk management system, accept the organization, coordination and guidance of the audit department.
Guidance and supervision;
(2) Implement basic risk management processes related to the functions of business departments.
Internal risk, the application of risk management techniques and methods for risk identification and evaluation should be
Yes, the report;
(three) to study and put forward the major risks, major events and important business of this business unit.
Criteria for judging the process;
(four) to study and put forward the major risk assessment report of the business unit;
(5) Pay attention to risk changes and formulate and implement risk response plans;
(6) Collecting and reporting the risk letters that may exist in relevant functions and business activities.
Interest;
(seven) according to the division of functions, responsible for or implement other matters of risk management.
Thirteenth business units for risk management operators, mainly
Main responsibilities:
(a) the implementation of the risk management system and related norms;
(2) Implementing risk management processes, identifying job function risks and tracking risks.
State changes, timely collect and report post risk information;
(3) Formulating and implementing post risk management measures;
(4) Mastering the necessary risk management techniques and methods.
(5) Being responsible for or implementing other risk management matters related to the post.
Chapter III Risk Assessment
Article 14 Risk assessment refers to a comprehensive assessment based on changes in the internal and external environment of the company.
Identify and analyze the risks faced by the company according to the information obtained from internal and external communication.
And evaluation.
Article 15 Each business unit of the company should look for different industries according to the strategic business objectives.
Are there risks in business units, important business activities and important business processes?
Some risks; Classify and number the identified risk events.
Risk identification can use interviews, group discussions, brainstorming, questionnaires and flow analysis.
Flow chart analysis, historical data analysis and other methods.