美国的企业法律风险防范制度及对我国的启示

发布时间：2018-05-15 13:02

  本文选题：法律风险 + 风险防范　； 参考：《中国海洋大学》2010年硕士论文

【摘要】： 20世纪50年代,风险管理与公司治理理论在欧美国家逐步形成。80年代以后,不少发展迅速但忽视风险管理的企业纷纷暴露出一些长期潜伏着的问题,从而引发了难以挽回的危机,最终导致企业破产,并影响到国家经济的发展。如英国巴林银行倒闭致使十亿英镑损失；美国安然公司财务丑闻不仅造成其自身的破产,还连带引起安达信会计师事务所的垮台。这些事件刺激了风险管理理论和实践的发展,加快了世界各国风险管理立法的步伐,也催生了中国对企业风险管理的探索。2006年,国务院国有资产管理委员会发布了《中央企业全面风险管理指引》,标志着我国有了自己的全面风险管理指导性文件。因此,本文选择其中的法律风险管理作为研究对象,运用所学法律知识对其进行理论与实证分析,希冀构建一个符合我国国情的法律风险防范与管理体系。 文章首先介绍了美国企业法律风险防范制度的历史沿革,介绍了美国企业法律风险防范制度的产生背景和主要内容。文章还在当前由美国次贷危机引发的全球金融危机背景下,对于我国法律风险防范制度进行了反思,并将反思结论应用到下文的具体讨论之中。紧接着,论文主要从比较分析的视角,从我国企业法律风险防范制度的发展及现状出发,结合了我国大、中、小企业的实践经验及调研结果,对我国完善企业法律风险防范制度进行详细分析,如风险管理的理念、技术、方法和手段等等,涵盖了从公司法人治理结构安排,到各项业务运作流程和操作等各个层面。而这些,都是为文章第五章服务的,结合我国目前的企业法律风险防范与管理实践及我国当前的法制环境,提出要尽快制定专门的,具有较强可操作性的实施细则,完善相关配套制度,以对企业法律风险防范与管理加以引导和规范,从而为我国企业,乃至整个市场经济的顺利发展提供制度保障。
[Abstract]:In the 1950s, the theory of risk management and corporate governance gradually formed in Europe and the United States. After the 1980s, many enterprises which developed rapidly but ignored risk management have exposed some problems that have been lurking for a long time. This led to irreparable crisis, and eventually led to bankruptcy, and affected the development of the national economy. For example, the collapse of the British Bank of Bahrain caused billions of pounds of losses; the financial scandal of Enron caused not only its own bankruptcy, but also the collapse of Andersen's accounting firm. These events have stimulated the development of risk management theory and practice, accelerated the pace of risk management legislation in various countries around the world, and spawned the exploration of enterprise risk management in China. The State-owned assets Management Commission of the State Council has issued the "Central Enterprise Comprehensive risk Management guidelines", which indicates that China has its own comprehensive risk management guidance document. Therefore, this article chooses the legal risk management as the research object, uses the learned legal knowledge to carry on the theoretical and the empirical analysis to it, hoping to construct a legal risk prevention and management system which conforms to the national conditions of our country. The article first introduces the historical evolution of the legal risk prevention system of American enterprises, and introduces the background and main contents of the legal risk prevention system of American enterprises. Under the background of the current global financial crisis caused by the subprime mortgage crisis in the United States, the article also reflects on the legal risk prevention system of our country, and applies the reflection conclusion to the concrete discussion below. Then, the paper mainly from the perspective of comparative analysis, starting from the development and current situation of the legal risk prevention system of enterprises in China, combined with the practical experience and research results of large, medium and small enterprises in China. This paper makes a detailed analysis on the perfection of the legal risk prevention system of enterprises in China, such as the concept, technology, methods and means of risk management, which covers the aspects from the corporate governance structure to the various business operation processes and operations. These, all serve for the fifth chapter of the article, combined with the current practice of preventing and managing the legal risks of enterprises in our country and the current legal environment of our country, and put forward the need to formulate special and more operable implementation rules as soon as possible. The relevant supporting systems should be perfected in order to guide and standardize the legal risk prevention and management of enterprises so as to provide the system guarantee for the smooth development of Chinese enterprises and even the whole market economy.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D971.2;D922.291.91

【引证文献】

中国期刊全文数据库 前1条

1 梁燕妮;;试析依法治企与企业法律风险的防范[J];中国外资;2011年22期

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本文编号：1892575