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GB/T 26317-2010: Guidelines for corporate governance risk management
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Guidelines for corporate governance risk management
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GB/T 26317-2010
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Basic data | Standard ID | GB/T 26317-2010 (GB/T26317-2010) | | Description (Translated English) | Guidelines for corporate governance risk management | | Sector / Industry | National Standard (Recommended) | | Classification of Chinese Standard | A02 | | Classification of International Standard | 03.100.01 | | Word Count Estimation | 22,245 | | Date of Issue | 2011-01-14 | | Date of Implementation | 2011-05-01 | | Quoted Standard | GB/T 23694-2009; GB/T 24353-2009 | | Regulation (derived from) | National Standard Approved Release Bulletin No. 95, 2011 | | Issuing agency(ies) | General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China, Standardization Administration of the People's Republic of China | | Summary | This standard specifies the general corporate governance risk management guidelines, including the steps of corporate governance risk management. And identification, analysis, evaluate and respond to the risk of corporate governance methods and tools. This standard applies to corporate governance risk management. Used to support the activities of the corporate governance and decision-making, managers can review their existing corporate governance practices and risk management process in accordance with this standard. This standard applies to the company in accordance with "Company Law " established standards set forth in philosophy, principles and methods established by law for other companies, Association, community groups and other organizations to provide a reference. | GB/T 26317-2010: Guidelines for corporate governance risk management---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
Guidelines for corporate governance risk management
ICS 03.100.01
A02
National Standards of People's Republic of China
Corporate Governance Risk Management Guide
Issued on. 2011-01-14
2011-05-01 implementation
Administration of Quality Supervision, Inspection and Quarantine of People's Republic of China
Standardization Administration of China released
Table of Contents
Introduction Ⅲ
Introduction Ⅳ
1 Scope 1
2 Normative references 1
3 Terms and definitions
4 Corporate Governance Risk Management Principles 1
5 Corporate Governance Risk Management Process 2
Example 6 Corporate Governance Risk Management 9
Appendix A (informative) Example 11 Corporate Governance Risk Identification
References 16
Foreword
Under this standard GB/T 24353-2009 "Risk Management Principles and Implementation Guide" for guidance, reference is made to "OECD Corporate Governance original
Then, "the British Standards Institution BSPD6668.2000" Corporate Governance Risk management "and other standards of technical content.
Appendix A of this standard is an informative annex.
This standard risk management by the National Standardization Technical Committee (SAC/TC310) and focal points.
This standard drafting units. China National Institute of Standardization, Shenzhen Institute of Standards and Technology, China University of Mining (Beijing), will be the first of risk management
Li Technology Co., Renmin University of China, Chinese Academy of Sciences Institute of Science and Technology Policy and Management Sciences, Beijing Institute of Technology, Beijing University.
The main drafters of this standard. Yang Ying, Ning cloud before, Lvduo Jia, Liufeng Juan, Gao Xiaohong, Tang million gold, Cuiyan Wu, Zhao Tao, Chen Zhongyang, Li Jianping,
Liutie Zhong, Liu Xinli, Wang Xu, Guo Kai.
Introduction
Corporate governance is the core of the modern enterprise system, is the impact of the competitiveness of enterprises and promote the development of enterprises decisive factor. Good
Corporate governance is conducive to reducing the company's financing costs and agency costs, enhance corporate value and achieve capital city as well as its long-term goals
Development and other fields have a significant impact. Thus, with the deepening of market-oriented economic development and to identify and strengthen corporate governance risk management,
To improve the company's operations and regulatory system, a clear stakeholder responsibilities, rights and interests, corporate governance culture of risk awareness and prevention of illegal companies operate,
Unfair related party transactions, insider trading and capital markets and other irregularities particularly necessary.
Environmental information through clear corporate governance risk, the use of methods and tools for its system to identify, analyze, evaluate and respond to the company
It is possible to effectively manage the risks arising in the course of corporate governance, and to determine the necessary level of control. So the company can combine its own characteristics
And risk management objectives for risk management, corporate governance, to coordinate the relationship between the company and all stakeholders, making stakeholders
Between the interests of equilibrium, to ensure sustained and stable development of the company.
Corporate Governance Risk Management Guide
1 Scope
This standard gives general corporate governance risk management guidelines, comprising the steps of corporate governance risk management, as well as the identification, analysis, evaluation
Methods and tools to deal with corporate governance and risk.
This standard applies to risk management, corporate governance, which is used to support the company's governance and decision-making, managers can review in accordance with this standard
Its existing corporate governance practices and risk management process.
This standard applies to the Company in accordance with the "People's Republic of China Company Law" established standards set forth in the concept, principles and methods for their
His enterprise established by law, associations, social groups and other organizations to provide a reference.
2 Normative references
The following documents contain provisions which, through reference in this standard and become the standard terms. For dated references, subsequent
Amendments (not including errata content) or revisions do not apply to this standard, however, encourage the parties to the agreement according to study
Whether the latest versions of these documents. For undated reference documents, the latest versions apply to this standard.
GB/T 23694-2009 risk management terminology
GB/T 24353-2009 Risk Management Principles and Implementation Guidelines
3 Terms and Definitions
GB/T 23694-2009 and as defined in the following terms and definitions apply to this standard.
3.1
Corporate Governance corporategovernance
Coordinate between an institutional stakeholders Partnership Arrangement.
Note 1. Corporate Governance, stakeholders including shareholders, board of directors, supervisors, managers, employees, creditors, customers, suppliers and regulatory agencies.
Note 2. The institutional arrangements in the area of \u200b\u200bcorporate governance refers to the interests of a constrained set of rules related to the behavior of those who might be taken in cooperation with the competition between its dominant stakeholders
Indisputable way to ensure their own interests objectives.
Note 3. The objective of corporate governance is to ensure that the company's right decisions, to achieve balance of interests between stakeholders, improving the company's performance, ensure that the company through
Camp sustainable development.
3.2
Corporate Governance Risk corporategovernanceriskmanagement
Corporate governance system design unreasonable or operation mechanism is not perfect, and changes related to corporate governance internal and external environment of corporate governance
Processing target to achieve the impact.
4 Corporate Governance Risk Management Principles
Effective corporate governance risk management in addition to compliance with the general principles GB/T 24353-2009 stipulated, the combined style of corporate governance
Risk management features, the need to follow the following principles.
a) ensure compliance
Companies should follow corporate governance related laws and regulations, to prevent legal or regulatory sanctions and penalties for violations may have caused significant
Financial loss or loss of reputation and so on.
b) Power Balance
Corporate governance risk management process should be to clear the board of supervisors, managers and other stakeholders, responsibilities, rights,
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