伴随市场环境与信息技术的不断发展,各个领域组织所面临的不确定性日益增强,这种不确定性一方面会给组织带来成长的机会,另一方面也可能使其遭受不同程度的损失。基于不同主体、各个阶段对风险的认识与偏好不同,其预期与客观实际的偏离程度存在差异,风险管理过程也会体现出不同的需求特点,该文通过梳理关于在不同领域组织中风险管理的研究,旨在探索COSO风险管理整合框架在我国行政事业单位包括社会保险经办机构中的应用思路。

With the continuous development of market environment and information technology,the uncertainty faced by organizations in various fields is increasing. On the one hand,this uncertainty may bring opportunities for the growth of the organizations. On the other hand,it may make them suffer from losses of different degrees. Due to different subjects and different perceptions and preferences of risk at different stages,there will be some differences in terms of deviation degree between their expectations and objective reality. Thus,the risk management process may also reflect different characteristics of needs. This paper summarizes the researches on risk management in organizations in different fields,attempting to explore the application of risk management framework of COSO risk management integration in China's administrative institutions,including social insurance agencies.