ACCA 调查显示：企业需要重新思考风险

全球性会计师组织启动新一轮企业在线“风险体检”

上海2012年4月17日电 /美通社亚洲/ -- ACCA（特许公认会计师公会）发布全新报告显示：企业需要加大力度，在公司内部增强风险管理责任意识。本次调查针对超过2，000名 ACCA 会员，调查结果显示：处于业务层面的会计师在确保成功的风险管理方面发挥着举足轻重的作用，并随时准备承担更多责任。

调查还发现，采用良好的会计惯例与管理风险及降低异常行为发生率之间存在相关关系。另外，调查还发现，公司董事会和在董事会层面以下工作的会计师对公司存在风险的程度有不一样的认知。

“风险发生于企业的各个层面，”ACCA 风险管理和公司治理主管莫可希（Paul Moxey）说道，“不能各自为政。风险管理需要企业的每个人身体力行，这样才能充分整合。”

调查显示，会计师对企业面临的风险具有非常清楚的认识，也深知需要采取哪些步骤对风险加以管理。

调查显示，会计师对企业面临的风险具有非常清楚的认识，也深知需要采取哪些步骤对风险加以管理。调查还显示，会计师非常支持“挑战高层人员”，认为这是企业文化良好的一种表现。会计的真正价值就是提供信息，帮助公司做出明智的决策。而明智的决策就意味着更少的风险。会计师的日常工作就是管理风险，只是人们通常不会这么去看。

但是如果会计师处理不当，就会失去其价值。参与调查的会计师称，围绕风险管理存在很严重的“不当行为”。比如，在预测问题上经常很随便，提供乐观的预期以避免批评，或者提供消极预期以降低外界期待程度。只有1%的受访者称从未目睹所在企业存在调查中提到的不当行为。

不过调查确实发现，会计师采用良好的风险管理惯例和降低异常行为发生率之间存在相关关系：与更多的良好惯例相对应的是更少的异常行为。良好惯例类别包括：管理会计、预测、报告和质量控制、决策支持以及控制错误行为等方方面面。认为不当行为普遍存在的会计师最希望采用良好惯例。

在良好惯例方面得分最高的部分公司是小企业。那些认为小企业不成熟的固有偏见，看来是想得过于简单了。

调查还发现，在初级岗位上的受访者比董事级员工对风险和“不当行为”有更多的认识。

“非管理人员更容易觉察到‘人为’因素作为引发问题的原因，比如蓄意欺骗或者机会主义性质的滥用职权，而不是可控的因素，比如企业的财务压力，”莫可希解释说，“他们对于‘不当行为’的发生几率也比别人更加乐观，对报告介绍的效果尚存争议的管理工具也持有更加积极的态度。”

“这或许是因为高层较少参与企业的日常运营，或者因为他们的企业视角更加广阔。也可能需要改进向他们报告信息的方式。”

ACCA 利用本次调查结果为企业进行在线“风险体检”。凭借这些资源，企业就能比照受访企业的惯例和经验进行自检，发现应当改进的方面。

莫可希最后总结道：“这是一份非常及时的报告，因为目前是进行风险管理的关键时刻。金融危机凸显出因企业高级管理层忽视风险管理而导致的灾难性后果。风险管理自此跃升为头等大事，但它的重要性并不一定能在预算或实际行动中体现出来。一旦当前危机逐渐过去，风险管理可能就会被抛在脑后。企业需要抓住机会，恰到好处地将风险管理纳入企业流程。”

“综合风险管理对任何渴望实现可持续增长的企业都很重要。我们希望企业好好利用‘体检’提供的信息。”

New online 'risk health check' for businesses is launched by global accountancy body

HONG KONG， April 17， 2012 /PRNewswire-Asia/ -- Businesses need to work harder to spread responsibility for risk manageMEnt across the whole organisation， according to a new report from ACCA (the Association of Chartered Certified Accountants). The survey of over 2，000 ACCA members found accounting professionaLS at the business coal-face have a vital role to play in successful risk management， and that they stand ready to do more.

The survey also found a statistical link between the use of accounting practices that contribute to managing risk and lower occurrences of dysfunctional behaviour. The survey also found differences in the perception of a company's EXposure to risk between those at board level and those accounting professionals working below board level.

"Risk happens at all levels of business，" says Paul Moxey， Head of Risk Management and Corporate Governance at ACCA. "It doesn't sit in silos. Risk management needs to be something that is undertaken by everyone in an organisation so it is fully integrated."

The survey shows that accounting professionals have an excellent grasp of the risks faced by their organisation and the steps needed to manage those risks. The survey also shows clear support amonGSt accounting professionals for 'challenging senior people' as being part of good business culture.Accounting is really about providing information to help make good decisions， and good decisions mean less risk. The accounting professional's day-to-day role is all about managing risk， even if people don't think about what they do in that way.

The value of accounting professionals' contributions can be lost through their misuse. Accounting professionals in the survey reported very high levels of 'bad behaviour' around risk management. Examples include frequent 'gaming' of forecaSTS， providing optimistic versions to avoid criticism or pessimistic ones to reduce expectations. Only 1% of respondents reported never seeing any of the bad behaviours asked about in the survey at their organisation.

However， the survey did find a statistical link between the use of good risk management practices by accounting professionals and incidences of dysfunctional behaviour: more good practices correspond with less dysfunctional behaviour. Types of good practice include aspeCTS of management accounting， forecasting， reporting and quality controls， decision support and controls over wrongful behaviour.Accountants who thought dysfunctional behaviours most widespread most wanted to make more use of the good practices.

Some of the highest SCores for good practices were from small organisations. Their stereotype as unsophisticated is perhaps an oversimplification.

The survey also found that those in more junior roles are more aware of both risks and 'bad behaviour' than their board-level colleagues.

"Non-execs were more likely than anyone else to identify 'personality' factors -- such as planned dishonesty or the opportunistic abuse of power -- as causes of problems rather than more controllable factors， such as financial pressure on an organisation，" explains Moxey. "They were also much more optimistic about the frequency of 'bad behaviour' than anyone else， and were more enthusiastic about management tools that the survey shows to have debatable effectiveness， such as budgetary controls."

"It may be because senior levels are less involved in the day-to-day running of the organisation， or because they're taking a broader view of the business. It might be that the way information is reported to them needs to be improved."

The survey findings have been used by ACCA to develop an online 'risk health check' for businesses. Using this resource， businesses can compare themselves to the practices and experiences of businesses from the survey， and identify areas for improvement.

Paul Moxey concludes: "This is a very timely report as now is a critical time for risk management. The financial crisis highlighted the disastrous consequences of senior management effectively ignoring risk management. Risk management has since risen up the agenda， but its importance hasn't always been reflected in budgets or actual actions and there's a danger it will be forgotten about once the current crisis has passed. Businesses need to take this opportunity to properly integrate risk management into their business processes."

"Integrated risk management is vital for any business that wants to pursue sustainable growth. We hope businesses take advantage of the insights on offer as part of the 'health check'."