2020年AICPA考試已經(jīng)開始啦！ Enterprise Risk Management是BEC考試的重點(diǎn)。下面，小編就帶大家梳理一遍AICPA知識點(diǎn)：企業(yè)風(fēng)險管理，趕快收藏起來~~

Introduction to Enterprise Risk Management

1.Assist organization response to risk management 企業(yè)風(fēng)險管理幫助企業(yè)去應(yīng)對管理風(fēng)險

2.Integrating with strategy and performance 企業(yè)風(fēng)險管理服務(wù)于企業(yè)戰(zhàn)略和績效的實(shí)現(xiàn)

Risk：the possibility that events will occur and affect the achievement of strategy and business objectives

1-1. Value

Provide value for stakeholders

All entities face risk in the pursuit of value for their stakeholders 在追求價值的過程中需要面對風(fēng)險

Management decision will affect the development of value

Value Creation：Benefit>resource costs (people, financial capital, tech, brand…)

Value Preservation：sustainable operating profit (efficiently and effectively) - ongoing

Value Erosion：Cost > Benefit, faulty strategy and inefficient operations cause value to decline

Value Realization：benefits created by the organization are received by stakeholders

1-2. Mission, Vision, and Core Values

Mission：why company exists

Vision：what it hopes to achieve

Core Value：beliefs and ideals about what is good or bad, how to achieve goals 

正保會計網(wǎng)校整理，轉(zhuǎn)載請注明。

目前共抗疫情，正保會計網(wǎng)校也在行動，網(wǎng)校暖心網(wǎng)絡(luò)助學(xué)，AICPA課程免費(fèi)開放學(xué)習(xí)，目前AICPA原價￥35000正課可以0元學(xué)，你還在等什么？點(diǎn)擊鏈接快點(diǎn)開課吧！學(xué)習(xí)鏈接>>

小編推薦閱讀：2020年AICPA預(yù)習(xí)階段備考攻略——現(xiàn)在就出發(fā)

?點(diǎn)擊獲?。?a href="http://www.electedteal.com/zhuanti/2015cpasq/index.shtml" target="_blank" textvalue="學(xué)霸備考免費(fèi)資料包  ">AICPA學(xué)霸備考免費(fèi)資料包