随着中国企业的业务领域和经营规模的不断扩大,以及外部市场竞争环境的愈发复杂,企业的经营所面临的风险愈发增加。从中航油投资金融衍生品失败,到国内央企套期保值的屡屡巨亏,惨痛的历史已经一次次给企业经营管理者敲响警钟——企业风险管理的成败,不仅仅影响着企业的经营业绩,更是关系到企业生死存亡的重中之重。 With the continuous expansion of business scope and scale of operation of Chinese enterprises, as well as the increasingly complicated competitive environment in the external market, the risks facing the operation of enterprises are increasing. From the failure of CAO Investment in financial derivatives to the frequent hedging of domestic central enterprises for hedging, the bitter history has repeatedly sounded the alarm for business managers - the success or failure of enterprise risk management not only affects the business performance of enterprises , But also related to the most important business survival and death.