发布时间：2023-09-28 10:31:43
绪论：一篇引人入胜的风险管理的特征，需要建立在充分的资料搜集和文献研究之上。搜杂志网为您汇编了三篇范文，供您参考和学习。
笔者认为，基层税源管理风险防控有其特定的文化根脉，是廉政文化的重要一环。它完全不同于文学艺术，显现了要式、刚性、专业化等独特文化特征，从风险文化特征入手，把握它、运用它，能起到对基层税源风险防控的固本治根之效。
一、基层税源管理的廉政风险防控环节分析
（一）识别风险
廉政风险在整个税源管理流程的各个环节都可能出现，比如在一般纳税人认定事项中，要求税管员实地核查企业是否有符合规定的经营场所，在源头环节防范虚开风险，但实地核查环节不在信息化监控范围之内，存在监控漏洞;又比如在纳税评估事项中，企业可能存在多方面的偷漏税行为，评估从选案、质询、约谈到实地调查等环节操作弹性大、寻租空间大，涉及查补税款甚至存在“讨价还价”的情况，容易产生权钱交易;再如减免税优惠审批，对企业申请资料的把关不细、对优惠政策把握不当，都可能导致廉政风险的发生，以此熟识风险点是防控的首要。
（二）分析风险
廉政风险高发区一般在纳税评估、发票审批、税额核定、退税审核、享受减免税等涉税事宜，这类事项共同的特点是专业度高、监控度较低、可操作性强、寻租空间大，税管员身上集中了很多审批事项的权力，若税管员风险防范意识不强、岗责体系不够完善、违法成本不高，则容易在和纳税人打交道的过程中被利益诱惑，利用政策空子、监管漏洞谋取私利，导致国家税款的流失。
（三）防控风险
实践中我们发现，专业化、科学化、精细化的税源管理模式是筑牢廉政风险防线的核心手段，当前，横琴新区国税局探索改革税源专业化管理模式，因事设岗、分类监控、突出风险管理，强化了内部全力的制衡和税管员的专业化程度，大大提升了风险防控的能力。按照新的管理模式，需要根据岗位职责，认真梳理权力运行中存在的或潜在的廉政风险点，找准廉政风险点进行重点监控，确保在内部防控中能有的放矢。风险的防控既要通过教育感化提高税源管理人员的廉政意识，更要从提高业务能力、优化流程设置、完善岗责体系、强化信息化手段等实处落手，夯实基础、扎实本领。只有熟练日常税收管理工作，个体才有抵御风险的能力;只有科学化的流程机制，集体才有抵御风险的防线。
二、各环节共有的文化特征提炼
从以上三个环节的风险防控看，日常税源管理廉政风险防控机制应体现如下文化特征：
（一）关怀文化
税源管理廉政文化是“始于纳税人需求，基于纳税人满意，终于纳税人遵从”的关怀文化，一切以纳税人的需求为出发点和落脚点，在服务理念、服务能力、服务手段和服务效果等发面不断提升，站在纳税人的角度处理问题，将心比心，用心服务，而不是摆官样、打官腔，切实为纳税人办实事、办好事，保护纳税人权益，营造公平、公正、和谐的税收环境。
（二）要式文化
日常税源管理工作具有极高的流程性和规范性，这是税源管理廉政文化的刚性特征。每个岗位都有明晰的职权、每个环节都有痕迹的记载、每项审批都有严格的把关，有一个相互制约、相互衔接、相互监督的管理链条，权利的牵制力大、透明度高，廉政风险可追查性强、威慑力强，降低税务人员廉政风险和执法风险，实现风险源头防范。
（三）专业化文化
税源管理工作中廉政风险具有专业性强的特点，不同于一般的廉政文化，除了对税务人员的思想、纪律、作风等进行文化感染和行为约束外，特别还对税务人员的业务能力和素质具有较高的专业性要求，需要其在日常管理工作中深刻把握政策、熟悉法规条例，依职权办理各项税务事项的调查、审核、评估等工作中，这样人人都能在实际工作中独当一面，不因业务不熟、能力不足造成廉政风险事故。
（四）嵌入式文化
廉政风险防范机制是渗透到税源管理的各个环节的，信息化监控系统对流程进行全方位实时监控，非常务实，讲究可操作性，而不是宣传廉政与业务执行两张皮。例如RED系统，是嵌入到CTAIS等日管系统，对税务人员的文书录入、税种鉴定、退税审核等事项进行实时监控及预警，警示可能出现的错误，禁止会造成错误的动作，起到源头防范风险的作用。
三、从三个层面看基层税源风险防控文化特征的运用与发挥
基于以上廉政风险防控机制文化特征，发挥廉政文化的效力可以从三个层面把握：
（一）个体层面，提高自控能力和业务能力
教育警廉，通过文化熏陶坚定税务人员的为民服务的理想信念和道德标准，使得税务人员对于廉政风险“不想碰”;同时大力开展岗位大练兵，锤炼业务能手，提高税务人员的业务能力和素质，知法规、懂政策，对廉政风险“不会碰”。
（二）制度层面，完善流程机制和惩治体系
关键词 操作风险管理 时间特征 持续时间 风险损失 市场风险 内部损失
I. Current Situation of Operation Risk in Commercial Bank in China
The essence of the risk management is to constrain the risk within a bearable limit，on which the maximized volume is based. It’s just like weaving the fishing net. If the hole of the net is too large，the wanted fish may escape；otherwise，the wanted and unwanted may be mixed together，thus，the fishing net may be overloaded to break. Therefore，a proper size of the hole is the key to successfully catch the wanted fish. Defects in the risk management can be compared to the holes with improper size，unable to accomplish the expected purposes. Seen from the current situation domestically，defects in the risk management can be commonly found in all the commercial banks，mainly representing as wrong concepts，imperfect framework and single method of operation risk management. These defects are the reasons why huge frauds frequently happened，high officers fell from a house and financial crimes still occurred. As an ancient saying goes，“A small leak will sink a great ship.” Defects in the operation risk management，to some degree，have become a “small leak” that cannot be ignored but needed to be repaired in the “great ship” of risk management in the domestic banking industry.
（I）Wrong Concept of Operation Risk Management
The so-called “concept of risk management” means the concept to guide the risk management. Therefore，the recognition of the risk determines the concept of the risk management. One-sided and wrong recognitions can only form the wrong concept of the risk management in the domestic banking industry，mainly representing in the following four aspects：
1．Focus more on management afterward than precautions forward
Under the guidance of this wrong concept，the banks emphasize more on the punishment of management afterward on the happened or existed risks and try to stop the occurrence of risks through strict punishment，but do not pay enough attention to the precautions forward and control inward，which are none or only existing in the name. This，at most，can “prevent the gentleman but not the mean person”. It’s just like a room filled with money，with its door unlocked，and the only precaution is to paste a notice of “to enter without permission will be subject to fines.”
2．Focus more on case investigation than overall analysis
The case analysis indicates that many operation risk accidents have something in common or closely related，however，precautions can be done as long as these common points are recognized. To recognize them，it needs the risk management department to conduct overall and systematic analysis on the operation risk and find the laws in them.
3．Focus more on the management of the operators at the base level than that of the senior managers
The auditing departments inside the banks of the domestic banking industry emphasize more on the operators at the base level；however，there is only audit on departure for senior managers instead of daily supervisions.
4．Focus more on auditing and inspection than overall management
Many domestic banks often see the operation risks as the operational risks，which is the source of the concept of “More on auditing and inspection than overall management”. Under the guidance of this concept，the banks often endow the operation risk management function to the domestic auditing departments instead of the risk management departments，thus，operation risks of several kinds，such as those caused by the system，are not managed.
（II）Imperfect Framework of Operation Risk Management
A perfect framework of operation risk management is the premise of an overall risk management. Defects in the risk management framework may cause errors in the internal control. It’s just like the fishing net with big holes，and it’s unavoidable that the risks happen. Seen from the current situations，these defects represent in three aspects：
1．No specialized management departments are established，thus the responsibilities of operation risk management are separated.
2．The operation risk management function of the branches at the base level lacks.
3．The internal auditing departments have weak authorities.
（III）Single Method of Operation Risk Management
With the continuous development of electronics bodies and financial engineering，the methods of the operation risk management are becoming perfect，from the qualitative management to the quantitative one，and from the manual management to the electronic one. In comparison，the domestic banking industry has an obvious difference：
1．Depend too much on the internal audit，but ignore the outer one.
2．The construction of the system cannot keep up and the execution is not powerful enough.
3．It lacks the electronic methods.
A trader was able to make the world-famous Barings Bank go bankrupt；an ultra vires transaction was able to cause a personnel earthquake in the National Australia Bank. There is no doubt that，the operation risks are more powerful to affect the commercial banks，and becoming a huge threat which they have to face. It can be asserted that，the bankruptcy of the commercial banks in the future may be caused neither by the credit risk nor by the market risk，but by the operation risk. It is time for the domestic banking industry to take the existing defects in the operation risk management into consideration.
（IV）Related Concept of Operation Risk Management
According to the definition in the New Basel Capital Accord published by the Basel Banking Regulatory Commission，the operation risk refers to risks which are caused by imperfect or defective inside procedure，personnel and system or external events.
The operation risk usually appears on two levels，on the technical level，the information system or risk measurement is incomplete，imperfect and low in efficiency，which can be concluded into “technical risk”. And on the organizational level，problems occur in the risk reporting and monitoring and in the related system and policy，which can be concluded into “organizational risk”.
1．Technical Risk
Technical risks include several detailed types：error in the recording procedure of business；incompleteness of the information system；and inefficient risk evaluation method.
2．Organization of Risk Monitoring
Risk monitoring is a systematic project，which involves all the risk information system，reporting system and the corresponding actions. Due to its complexity，even if both the risk information system and the risk measurement tools are advanced，the organization of the risk monitoring still needs to be paid special attention. Here are the basic principles needing to master to help the banks build a set of complete risk monitoring system：
（1）The management system shall not over-restrain the activities bearing risks. Excessive caution may delay the decision-making procedure and limit the business development.
（2）The business operation department where risks are generated shall be clearly separated with the departments for risk supervision and controlling（credit or risk management department）.
（3）Departments shall be encouraged to disclose the existing risks instead of hiding them.
II. Concepts of Time Characteristics in Operation Risk Events
In general，an operation risk event involves three time concepts，including the occurrence time，the discovery time and the loss-settling time.
（I）The Occurrence Time
The occurrence time refers to the duration from the beginning to the end，consisting of the beginning time and the ending time. The occurrence time can be either long or short. Some operation risk events last for a short time，for example，the loss caused by the misoperation of ATM often happens instantaneously，so the beginning time and the ending time of the events often coincide. Others may last for a long time，such as the case where the employee had been stealing capital from the bank for several years.
（II）The Discovery Time
The discovery time refers to the time the operation risk event discloses. It may be coherent to the time the event ends，such as an instantaneous misoperation of a teller. And sometimes，it may lag far behind the ending time，such as the case where the employee had been stealing capital from the bank for several years.
（III）The Loss-Settling Time
The loss-settling time refers to the time the loss of the operation risk event is determined to enter into the account. For example，at the end of the 1980s，a wave of bank bankruptcy of huge scale happened in the history of the American banking industry. In the wave from 1980 to 1994，more than 1600 banks，who had covered in the Federal Deposit Insurance Company（FDIC，same below），went bankruptcy or accepted the assistant from the FDIC. And the amount was far more than that of any period since the establishment of the federal deposit insurance system in 1930s，thus the year 1994 is the loss-settling time.
The loss of large amount of operation risk events cannot be settled after they are discovered，partially because of the internal management. Sometimes，it may be caused by the follow-up loss，insurance settlement，lawsuits and responsibility location. Even though it is settled，as the time passes，new capital recovery or new losses may occur，hence，the data has to be revised，from which the concept of revising time comes into being. As the operation risk draws more and more attentions，many banks begins to build their own operation risk loss database，from which the concept of the time the event is recorded into the database，that is，the recording time.
III. Measures to Dealing with Operation Risks from the Perspective of Time Characteristics
Aiming at the outstanding problems and contradictions currently existing in the operation risk management in the domestic banking industry，several measures shall be taken for comprehensive management. Measures，such as executing sufficient capital，enhancing external supervision，intensifying the information disclosure and market restraint，shall be taken. Meanwhile，the commercial banks shall take positive part in building proper organizational framework and management system of the operation risk management，setting out to building and continuously optimizing the operation risk information database，carrying out advanced risk measurement method，according to the New Basel Capital Accord and such system documents as Guidance to Internal Control of Commercial Banks and Notice on Enhancing Operation Risk Prevention，in combination with the current situation of the commercial banks and operation risks，to meet the gradually complicated operation risks and the requirements of investors，operation and management of the bank itself and the external supervision.
（I）Rebuild Structure of Domestic Commercial Banks
Build and perfect the modern company management structure to form an effective system of checks and balances between the owner and the operator. Introduce advanced operation management concepts and modes，build a flattened business vertical management system and strengthen the head office’s control on the branches.
（II）Build an Independent Risk Management Structure
Formulate scientific risk management policies，form a vertically independent risk management structure，set risk management posts of different levels，define the responsibility and division of risk management，ensure the risk management policies and risk preferences and execute complete risk management.
（III）Cultivate a Healthy Risk Culture for All
Change the operation idea to realize an optimum sustainable development. Intensify the risk prevention awareness of the bank staff，enhance the training of internal control，raise the professional integrity and awareness of honesty and make efforts to raise and form a good and healthy company culture.
（IV）Intensify Inspection，Supervision and Execution
It is a most effective way for operation risk prevention to develop effective auditing and check activities. Conduct the internal audit，strengthen the audit on the person in charge at the base level and key posts and focus on the correction and implementation of the discovered problem. Intensify the initiative and consciousness of bank staff in rule obeying and regulated operation.
（V）Perfect and Complete Inspiring and Restraining System
Rationally set the examining index and gradually perfect the comprehensive review system. Build the accountability system and carry out a strict system of locating responsibility on personnel. Take full advantage of the positive and encouraging effect of policies，and guide branches of all levels，especially the base level，to focus on the risk management and prevent the moral risks.
参考文献：
References：
[1]Zhang Jiguang,Operation Risk Recognition and Management of Commercial Banks. China Renmin University Press. 2005.8.
[2]Joel Bessis. Risk Management of Commercial Banks Modern Theory and Method. Haitian Press.2000.4.
[3]Zhou Zhongfei. Collection of Cases on Bank Monitoring. Shanghai University of Finance & Economics Press. 2004.2.
[4]Hans-Ulrich Doerig. Manual for Operation Risk Management in Financial Service. 2004.6.
[5]Michel Crouhy,Dan Galai,Robert Mark. Risk Management. China Finance & Economics Press. 2005.1.
[6]Qu Shaoqiang. Operation Risks Management of China’s Commercial Banks. China Politics & Economics Press. 2009.5.
[7]Li Zhenxing. Enhance Operation Risks Management Perfection and Supervision System [J].China Finance. 2007.13.
[8]Cheng Bin. Operation Risk of Modern Commercial Banks and Discussion on its Management System. New Finance. 2008.1.
[9]Li Jianhua. Research on Operation Risk of China’s Commercial Banks. Shangdong Textile Economics. 2009.4.
摘 要: 项目创新是一种具有创造性、探索性的经济活动。在创新项目实施的过程中，一定会不可避免地碰到各种各样的风险。我国实行市场经济竞争愈发激烈，创新项目的风险已经成为阻碍创新项目的重要因素。本文对创新项目风险的基本特征以及规律进行了基本分析，并就树立正确的风险观、对加强创新项目风险治理进行研究。
关键词 ：投机风险；项目创新；管理对策
中图分类号：F832.2
文献标志码：A
文章编号：1000-8772（2015）08-0242-02
收稿日期：2015-02-10
作者简介：王朋（1993-），男，黑龙江阿城人，本科。研究方向：工商管理；张丽婷（1983-），女，黑龙江佳木斯人，硕士，讲师。研究方向：物流和供应链管理。
一、创新项目风险特征的基本概念
1. 创新项目风险是投机性风险
创新主体希望通过创新项目的成功来得到期望的利益。创新项目的系统在内部因素和外部因素的作用下可能会有三种可能的结果：一是创新成功，实现了预期的目标；二是创新失败，未能实现预期目标，甚至无法收回为这个项目投入的资金；三是创新项目没有达到预想的效果，只是将投入与收益基本持平。所以在风险类型上，创新项目风险是一种动态风险，具有极高的复杂性。创新项目系统的外部因素或内部因素的变动，比如社会、经济、政策、市场、技术等因素的改变，科学研发、调查、市场营销等方面的治理是否到位，均有可能导致风险发生。
2. 创新项目风险是可控性风险
创新项目风险在某种程度上是可以控制预防的。创新项目风险活动是一种有目的、有组织、有纪律的经济活动。通过对创新项目系统的组织治理，尤其是树立风险意识，完善风险和治理风险，在很大层面能防范和控制风险损失的发生和进一步发展，使受控的创新项目走向预期目标。
创新项目的失败在某些条件下是完全可以改变的。例如，美国公司在研发电子表失败之后，却在日本企业家的手中经过一系列的完善和市场开拓，取得成功。事实上，影响创新项目的风险因素有一些是可以控制的。在改变了某些可控因素之后，将原失败的结果改为成功。
3. 创新项目风险是可治理风险
虽然创新项目风险不可能完全消失，但总体来说，创新主体如果对创新项目治理比较完善，能够有效地防范和控制某些风险因素，相对增加创新项目成功的可能性。因此，想要取得创新项目的成功，在妥善完善创新项目治理的同时，也必须要加强创新项目的风险治理。美国著名治理学家彼德·杜拉克说过：“许许多多成功的创新者和企业家，他们之中没有一个有‘冒险癖’。他们为何会成功，仅仅是因为他们能够知道有什么风险并把风险控制在可以承受的范围内，同时也是因为他们能科学地分析创新机会的始源，然后准确地找出创新的机遇在哪里，最后科学的运用机遇，他们并不是躲避风险，而是抓住机会，不让机会错过。”
二、创新项目风险的特点及问题
1. 创新项目过程中风险的区别
在创新项目这一具有创造性的过程中，必然会受到许多难以估测地可变因素以及可变因素的不确定性的作用和影响，这些因素的影响使创新项目的结果具有不确定性。但创新项目过程是创新主体理性行为主导的过程，并不是人们所想象或认为的那样是一个不确定性很强的随机过程。这需要经过项目人员经过科学研究、市场调研，在此基础上得出的一个创新性过程。因为，在创新项目过程中，所有的工作都是有目的、有组织地进行的，其中每个阶段都包含有设想、评价、决策和实施等符合逻辑的理性行为。创新设想- 调研- 开发-中试- 生产- 市场销售创新项目过程的创新项目风险表明，在创新项目整个过程中的各个阶段，均可能存在技术风险、资金风险、市场风险、治理风险、决策风险、政策风险，或者说不同特征的风险，如技术、市场、治理、决策等风险，在创新过程的不同阶段具有不同的分类，这其中创新变化的规律存在显著的区别。
创新项目风险分析矩阵技术，风险市场和风险财务风险都会生产风险治理和风险政策、风险创新、分析、调研、测评以及科学研发，这其中需要对批量生产市场销售创新主体进行试验，对这些可能存在的风险因素进行事前、事中分析。一方面可以采取风险治理措施，使风险处于受监测状态，防范风险，降低风险可能造成的损失。另一方面，可以通过完善的创新项目治理，如进行市场调查分析，对创新设想进行评测，以顾客的需求和企业发展战略为核心，专心研发新产品，制定和实施有效的市场营销策略，使创新项目活动实现目标。事实上，创新项目综合能力不同的企业，他们所面临的创新风险也是不同的。
创新综合能力强的企业，相对其他企业创新的成功率要高得多。创新项目调查项目的研究结果证实了这一点。一些调查认为：新产品发展率20 年来保持稳定的原因，是对新产品治理能力的长期改进，要保持这种稳定，就要为此付出巨大的努力。因此，随着市场竞争日趋激烈，对创新项目风险进行理性的分析，完善创新项目治理和风险治理，是防范和控制创新风险的基本措施。
2. 创新项目过程中风险的不确定性因素
根据51 家成功创新公司的经验，美国的布兹·阿伦和哈米尔顿归纳出新产品设想衰退曲线。从新产品的设想，到最后产业化的成功，基本每40 项新产品的设想里大约有14 项产品的设想能够经过筛选进行分析经营效益；而经过有利可图的筛选条件，得以进入实体开发设计的只有12 项；经产品试制试验最终成功只剩下2 项；最后能通过试销和走进市场上市的只有1 项。事实上，在衰减的过程中，许多因素的不确定性都被逐步排除，或者说有可能导致风险发生的不确定性因素随着实施过程的进展而逐渐减少。因产品不同，衰减比率以及技术的复杂程度存在差别。而越是保守的公司，它的衰减率就越高。
这一衰减过程本质上就是一个获取经验的学习过程。在创新设想阶段，重点是要明确技术方面的不确定原因；在调研评估的阶段，仔细看看客户是否对次项目存在需求，企业是否能利用这一需求创造利益；在取得进展后，要尽量明确在可靠程度方面的不确定因素。但是，即使项目的研发已接近尾声，或已经将产品投入市场使用，不确定因素依然存在，可能还会碰到一些没有预想的风险。
根据资料表明，有些创新活动，对创新项目风险估计的不足，有时可能不存在技术可行性或市场接受能力；对设备调整费用、研究开发费用和批量生产费用的总和预料失误，致使投资严重超出了预算，甚至超过企业的承受能力，而承受了过大的风险。因此，在考虑创新项目的评价时，不仅要研究事前，还要研究事中，对各个阶段都要进行考虑，即由一次性评估转变为多阶段的评估，由一次性决策转变为多阶段决策。
3. 创新项目风险具有积累性
国外的研究表明，应用研究阶段的成功率一般低于20%，开发研究阶段成功的可能性为25—50%，产业化或商品化阶段的成功率一般为50—70%，三个阶段的投资大体为1 ∶ 10 ∶ 100。上海对7 个高新技术产业的调查，其投资的比例为1∶103∶1055。1980年美国全国工业会议的调查结果，显然产品样品开发和商品化阶段是资金投入最大的两个阶段。
三、创新项目中风险的管理对策
1. 正确识别与估量风险
我们在创新项目中不仅要认识风险，还要学会正确识别风险。这就需要投资者详细地分析项目所处的经济环境，仔细剖析创新项目中风险存在的种种不利因素以及影响。同时，应科学地估量风险的大小，掌握风险的程度，包括各种潜在风险可能造成的损失、发生频率、损失程度以及对创新项目带来的影响和损害等。通过风险估量，为创新项目中风险决定、预防和影响以及处理等提供有效信息。项目人员应该运用先进的科技更科学地判断出风险投资的严重性，为企业创新项目的发展做出一个更有收益的风险判断。
2. 加强市场研究和信息沟通
风险治理是项目经营治理中的一个重要组成部分。通过风险识别、风险估测、风险评价和风险控制，进行细致的市场研究，对项目需求有更好的理解，瞄准和满足这些需求。这在产品创新中起着重要作用。当今，在激烈地市场竞争中，缺乏有效的市场营销策略，这是许多新产品失败的直接原因。对于新产品的市场开拓，制定有效的市场营销策略，注重营销沟通，完善服务，听取用户的建议，完善新产品，是一些企业面临的紧迫任务。创新项目在执行过程中，要加强信息沟通，使企业内部各部门协调配合，加强与同行的技术协作，与用户建立密切的联系，建立信息反馈渠道，改进新产品。
3. 加强防范创新项目中的风险
重视分析创新项目过程中的各种不确定因素。部分企业希望高新技术成果能够马上实现规模生产、创收见效，未待技术完善，未进行小试和中试，就筹措巨资，投资上马。正是由于这种边完善技术、边建立生产线的侥幸心理，导致创新周期过长，成本过高，甚至项目失败的结局。要从能力、责任、制度、技术和财务等方面对创新合作伙伴进行详尽的风险考核，选择发展稳健的合作者，降低合作创新的风险。在合作者的数量上，以精简为原则，尽量缩短合作时间，从而减少合作创新中的不确定性。
创新项目的开发是一项具有探索性的工作，潜在着许多失败的风险。在制定风险决策时，情报的数量和质量尤为重要。项目人员掌握的信息越多、信息越准确，才能做出更正确、有把握的决定，企业承担的风险也就相对减少；反之，承担的风险就会增大。因此，项目人员要采取有效措施，加强情报信息的准确性，这不仅仅体现在技术开发阶段，在样品研制、商品化和进入市场等阶段，获取准确的信息都是非常重要的。
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