Aven Eyvind, Aven Terje
Statoil ASA, Stavanger, Norway.
University of Stavanger, Stavanger, Norway.
Risk Anal. 2015 Sep;35(9):1706-16. doi: 10.1111/risa.12375. Epub 2015 May 1.
This article addresses the issue of how performance and risk management can complement each other in order to enhance the management of an enterprise. Often, we see that risk management focuses on goal achievements and not the enterprise risk related to its activities in the value chain. The statement "no goal, no risk" is a common misconception. The main aim of the article is to present a normative model for describing the links between performance and risk, and to use this model to give recommendations on how to best structure and plan the management of an enterprise in situations involving risk and uncertainties. The model, which has several novel features, is based on the interaction between different types of risk management (enterprise risk management, task risk management, and personal risk management) and a structure where the enterprise risk management overrules both the task and personal risk management. To illustrate the model we use the metaphor of a ship, where the ship is loaded with cash-generating activities and has a direction over time determined by the overall strategic objectives. Compared to the current enterprise risk management practice, the model and related analysis are founded on a new perspective on risk, highlighting knowledge and uncertainties beyond probabilities.
本文探讨了绩效管理与风险管理如何相互补充以加强企业管理的问题。我们常常看到，风险管理关注的是目标的实现，而非企业在价值链活动中所面临的风险。“无目标，无风险”这种说法是一种常见的误解。本文的主要目的是提出一个规范性模型，用以描述绩效与风险之间的联系，并运用该模型就如何在涉及风险和不确定性的情况下，以最佳方式构建和规划企业管理给出建议。该模型具有若干新颖之处，它基于不同类型风险管理（企业风险管理、任务风险管理和个人风险管理）之间的相互作用，以及一种企业风险管理凌驾于任务和个人风险管理之上的结构。为阐释该模型，我们使用了一艘船的比喻，这艘船装载着产生现金流的活动，并随着时间推移朝着由总体战略目标确定的方向前行。与当前的企业风险管理实践相比，该模型及相关分析基于一种关于风险的全新视角，突出了概率之外的知识和不确定性。
