下载后可任意编辑COSO 新企业风险管理（ERM）框架（2024 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.Demonstrates Commitment to Core Values—The organization demonstrates a commitment to the entity’s core values.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.Attracts, Develops, and Retains Capable Individuals—The organization is committed to building human capital in alignment with the strategy and business objectives.5.吸引，进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.下载后可任意编辑7.定义风险偏好 - 组织在制造，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...
