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Ngd XuJn Btah Ve phuongphdp gidng dgy Quan tri rii ro doanh nghifp VE PHtrONG PHAP GIANG DAY QUAN TRI RUI RO DOANH NGHIEP BAC SAU DAI HQC d AN DQ Ngo Xuan Binh* f\fy hgc mdn Qudn tri rii ro doanh nglu[.]
Ngd XuJn Btah Ve phuongphdp gidng dgy Quan tri rii ro doanh nghifp VE PHtrONG PHAP GIANG DAY QUAN TRI RUI RO DOANH NGHIEP BAC SAU DAI HQC d AN DQ Ngo Xuan Binh* f\fy hgc mdn Qudn tri rii ro doanh nglufp (ERM) d bgc sau dgi hgc la mgt mdn -L^hgc chinh dang noi len gin ddy ngdnh qudn tri kinh doanh Qudn tri rii ro thudng dupc defy cdc mdn hgc md khong xem xet cdc khia cgnh da chiiu ve rii cdn Ihiel de vdn hdnh todn bg doanh nghifp Bdi viit ndy xdc dinh vd lgp Irtmg vdo c yeu to cdn Ihiet di phdt Irien mgt chuong trinh vd phuang phdp gidng dgy qudn Iri rii r til gdc dg da nganh Ihdng qua phdn lich cdc quan diem vd Unh nghifm cia cdc gidng v An Bg Irgng vifc Ihiil ki vd cung cdp mgi chuyen di ERM cho cdc khoa hgc ve qudn Ir rui ro d bdc sau dgi hgc Tu khda: Quin ttj rfli ro doanh ngtafp, ttiilt kl mdn hpc, phuong phip giing djy, bjc sau dji hpc An Df Gidilhifu kfah doanh chfah (vl dy, kl toin, flip tfij, Rfli ro Ii mft vin dl ktah doanh tfidng chiln lupc, V.V ) vin chua phit ttiln Dilu tfiudng, Vi ludn ludn li mOt chfl dl phuc tjp tfifl vi li, sy phit ttiln cfla quin tti nii ro Sy hiiu biit vi nhjntfiflcvl rii ro dli vdi doanfa nghifp (ERM) da noi Ifn d ci hai khia cic chuyfn gia, vi nhttag nhi kytfiujtquin cjnh li khii nifm vi chflc ning quin ly^ Oi nii to, (H ting Ifn ding kltttmgvii nim Trong dd, cd nhilu dinh nghia qua' Tuy nhifn, flnh trjng nghi nghifp cua ve quin tti rfli ro, vi nhihig khii nifm niy quinttirflironhu li mOt nginh diu phjn inh sy hiiu biit chuyen mdn khie cfla cic chuyfn gia Do dd, nhflng •PGS.TS., Vi^n Nghien cuu An DO vi Tfty Nam A Bemstein, P L (20OO) "Risk Management, Financial Matkets and Insuiance: The Hidden Linkages", The Oeneji^apers on Risk and Insurance: Issues & ^ ^ • N O 25(4), pp 629-636 16 Dickinson, G (2001), "Enlerpiise Risk ManagementIts Origins and Conceptual FoimdaUon", Geneva Papers on Risk and Insurance: Issues and Praclice, No 26(3), pp 360-366 Ngtafn cuu An DO vi Chiu A Sl 10 - 2016 khii nifm niy thay dli tiiy theo nganh cdng Mfn dji mi kfadng phan bift ban chit vi ngtafp (vi dy, ngan hing, bio taim, sin ngudn gdc cfla chdng Do vjy, vifc ip dyng xuit, djch vy, v.v ) va lihh vuc (vi dy, tii vi sy tta'cfa flng cfla cic pfauong phip kfaic cfalnh vi pU tai chinfa) Sy Miu biit thyc tl li rat quan trpng dli vdi vifc thyc cfla ERM cd All dupc phan loji tfiinh ba taen ERM ttong mpt doanh ngMfp cu thl quan diim, 06 U, ky IhudI, hogt dgng vd dl dat dupc nhflng myc tifu ktah doanh cfla chien Itcgrc minh ttung nhflng gidi hjn vl ngudn lyc Theo quan diim ky thugt (ttic la, thu sin cd, van hda, phap Iy, thj tiudng vi mdi ngtafm), quin ttj rfli ro la ludng vi quin trudng xahOi t4 tat ca cic rfli ro dang kl (vi dy, tai ehinh, Cfaung ta cin Miu ring djnh ngMa quin hojt dpng, nguy Wim, v.v ) ttxing mpt tri rfli ro doanh ngtafp tuong doi dl ding khudn kho toin difn' dl tli da hda cic ca hon so vdi thyc tafn quin trf rui ro thyc sy hfi vi Ipi nhujn ttong kta giim tWiu anfa MOt thach thflc quan trpng ddi vdi quan trj hudng tifu eye cfla rfli ro Thea quan diim nil ro doanh ngtafp Ii tfieo ddi lifn tyc sy ^hogl ddng, ERM dupc dinh nghia Ii mpt ning dpng cua rfli ro doanh ngtafp Vf bin qui tiinh quin trj rui rott-ongmpt khudn chit, cic ruirofliaydli vdi toe dOtfiaydoi toin doanfa nghifp", mi d dd kiim soit cdng nghf vi fliay dli xi hpi Dilu niy rfli ro dupc uu tifn hon Cuoi cflng, theo fliudng Iim ting rfli ro cfla mOt sl dcm djt quan diim chiin luge, ERM li nhim giim hing cfla cic cudng dO, hojc tjo nhitag bdt mdc cfla sy thit bji ttong vifc djt rfli ro mdi d nhOng noi khdng ton tji ttong dupe myc tifu chien lupcttongmOt khoing qui khfl" Rfli ro dupc htoh tfiinh lifn tyc flidi gian' Cd flil fliiy ring nfaOng quan bdi nhflng tfiay dli ttong nin kinh tl, vin diim niy flil tafn sy Wlu hilt khong dong hda, thdng tta lifn Ijc, vi thay dli ttong diu vl rui ro vi hju qui cfla chung Hon ning quin ly, v.v Hon nOa,flidigian nfla, cie quan diim niy thudng phy thupc cung lim lifn tyctfiaydli xu hudng cfla rfli vio vai tt* yi vj tri efla cic chuyen gia ro, nhu Bemstefa' da ndi - rfli ro vi tfidi quJn ni rfli ro hf tfiing phin eip gian lifaaimjt cfla cflng mOt dong xu quin ly vin de ehung Ii ERM cin mOt Trfn flil gidi, mOt sl nhi ngtafn cita di cich tilp cjn toin difn dl quan tti rfli ro mpt doanh ngtafp kinh doanh ning dpng cl tim taiu chuong ttinh vi phuong phip giang djy cho mdn hpc niy, vi dng Long ' Casuahy Actuarial Society (CAS) (2003), "Overview I.D da neu bjt cic djc diim quan ttpng of Enteiprise Risk Management", The Casually Acniarial Society Forum, pp.99-164 ' Moeller, R (2007), COSO Enterprise Risk Management: Understanding ttie New Integrated ERM Framework, John Wiley & Sons, Inc * Dickinson, G (2001X "Enteiprise Risk Management: Its Origins and Conceptual Foundation", 7?ie Geneva Papers on Risk and Insurance: Issues tout Pracice No.26(3),pp.360-366 ' Crockford, G.N (1976), "Hie Changing Face of Risk Management", The Geneva Papers on Risk and Insurance: Issues and Praclice, No 1(2), pp 10-15 Bernstein, P.L (2000), "Risk Management, Financial Maikets and Insurance: The Hidden Lmkages", The Geneva Papers on Risk and Insurance: Issues & Praclice 25(4), pp 629-636 Ngo Xuan Bfah F^ phuongphdp gidng dgy Qudn Irj rii ro doanh nghiep Vio nim hpc 2008-2009, lin diu tien trudng di tfiiit ke mOt mdnfapctoin thdi gian cd tfn li Quin trj nii ro doanh ngMfp dinfa cho Thjc sT nginh Quan trj kinh doanfa Myc dich hpc tjp ciia mdn hpc niy li phit triln sy Miu biit thyc tl vi ly thuyit vl quin tri rfli ro vi nfaihig rfli ro dli vtyi cic nhj quan ly Mfn tji vi ttnmg Iai Chuong trinh hpc bao gom vifc phit triln sy MIU biit ca bin vl vai trd cfla rui ro ttong cic hojt dOng quin trj vi kinh doanh (vi dy, tilp thj, tii chtah, hojt dOng vi quin trj ngudi vi dy in); dd nliin mjnh vio ning Iyc dieu tra vi tu sing tjo cfla cic nhi quin Iyti-ongcic vin de rfli ro ttong qui trinh ngtafn ciiu ly thuyit vi thyc hinh Ngoii mdnfapcQuin hi rfli ro niy, stah vifn dupc yfu ciu hpc cic mdn hpc khic nhu kinh doanh vi tii chinh kinh tl, kl toin, tii chinh, quin ly diu tu quic tl, cie vin dl kinh doanh tafn dji, quin trj vi djo dflc, vi viit mOt de tii ngMen cflu Tit ci cic hpc phin niy deu bao gim mft sl ylu tl cfla quin trj rui ro, vi hpc phin Quin trj nil ro ctmg cip mOt cii nhfa toin Thiit kl vi gUng djy mdn Quin difn vl cic rfli ro Ting cOng cd 37 suJi trj tnii ro tnidng Dji hgc d An Sf vifn tham dy diy dfl thdi gian ttong nJm Hpc vifn Quin tti Narsee Monjee hpc 2008-2009; khdng ttong sl hp ttudc (NMIMS) d Mumbai, An DO li ttudng djy da tting hpc quin rui ro nhu li mft giing djy vl ktah doanh diu tifn dupc mdn hpc d bjc cao hpc NAAC dinh gii vi ttao tjng danh Mfu "Nim Sao" vi dupc phJn loji "A" Trudng Cic kit qui hpc tjp cfla hpc phin Quin cung da dupc ttao Giiy chflng nhjn ISO tti rfli ro doanh ngMfp mi sfah vifn se cd 9001: 2000 co quan ICL eip vio nira dupc sau hoin thinh mdn hpc nhu sau: 2004 I Xu ly sy phdc tjp lifn quan din vifc xic dinh, md htoh hda, ludng, chuyin ' Long J.D (1961), "Proposal for a New Couise: nhupng, tii chfah, bio cio vi giim sit rfli ro Risk ta Ihe Enteiprise System" Joumal if Insurance vifc phit ttiln mOt khda hpc quin tri rfli ro d mpt gdc dO rpng Ong thua nhjn ring - ttalt Ijp mOt khdafapcdjc bift dl cjp tryc tilp din rui ro hf tfadng doanh ngtafp cd the giup (vi hudng dan) sfah vien tot htm dl Miu bin chit cfla kinh doanh vi eie mdn kinh tl hpe cic khda hpc quin tti^ Quan diem tuong tu cimg dupc nhi ngMfn cflu Garven cMa sf (2007) Hon nfla Beck (2004) da dua mpt vii khio sit Ok vupt qua nhitag trd ngji eho sy phit triln mdn hpc quin trj rfli ro nhu li mpt mon khoa hpc Hiufaetfap nhjn thflc rfli ro td sy hieu hilt chuyfn mOn rifng cfla hp, vi hp vin chju inh hudng tfl eic quan diim nginh h?p ve rfli ro d cic miic khic Myc tifu cit ldi cfla bii viit niy li xic djnh rfli ro li mpt ylu tl vin cd quin trj kinh doanh; vjy, quan trj rfli ro mft cieh toin difn vi Mfu qui id ring sS mang Iji fliinh cdng ldn hem cho doanh ngtafp, vi gijng djy mdn hpc Quin tti rui ro doanh ngMfp li cin ttalt dli vdi nginh Quin trj kinh doanh Mfn 28(3), 18 asi-a Ngtafn cflu An E)0 vi Chiu A Sl 10 - 2016 Thiu MIU sy pfay thupc efla mpt so thyc tl cflafapvdi cic stafa vifn Nhflng sy Ioji rui ro vi nhung phflK t ^ lien quan din kifn niy dupc sip xip hoac cie bii fliuyit tich hpp Chung mdt khung- rieng trinh vi vitleo dupc tfl chiic tren ldp hojc Hifu rd vai ttd cfla mOt chtiyfn vifn hOi ngta ttiy thuOc vio cic hoin canh cy rfli ro vi nhttag ttiach thflc vifc phat flif Cic thanhtt'chcfla timg hpc vi6n dupc ttien mpt hf thing quin tti rui ro mOt danh gia dya trfn mpt bii thuyit ttinh tt*n doanfa ngMfp Idp hpe vi mOt bai lujn dii 4,000-4,500 tii Cdc ly thuyit rii ro 2.1 Chuong trinh hgc Toin bO giio tiinh cfla Quin tti rfli ro doanh n ^ f p bao gflm 10 bii giing vi dupc tfiiit kl flieo bdn chu dl dupc dl cjp din d diy li nhflng chu dl dya tten nfn ting kilnfliucrOng Dd Ii: (i) cic Iy thuyit _ vl rfli ro vi su Miu biit vl lytfiuyitcd lifn pquan; (ii) rui ro vi tl chflc; (iii) nil ro vi tfij ttirdng; vi (iv) nii ro vi quin ly khung hoing 10 lojt bii giing bao gim cac chfl dl sau: (i) Ttalt 1^ ERM; (ii) Cac ly fliuyit vl BRM; (iii) rfli ro vi vin; (iv) Mo hfah hda vi ludng rfli ro, nil ro vi quin trj; (v) Chuyin giao nil ro vi tii chtah; (vi) Rfli ro, (Juy djnh vi xip hjng; (vii) Cic vin dl duong dji vl ERM; vi (viii) mOt ngMfn cflu ttudng hpp vl ERM Mye (iv) dupc flip tyc giing hai ttiin, vi ngMfn cuu ttudng hppfliycMfn ERM dupc tfiio lujn ttxing bii giing tfifl chfa Bii giing euli cflng (x) se dn Iji cic ehfl dl di dupc dl cjpttxinghpc pfain Trong bii giing niy, giing vifn fliio luan mOt so ly thuyit vl nil ro vi quylt diiih (vi dy, ly tfiuyit tifn ich, ly fliuyit ttiln vpng, ly thuyit ttd chai, v.v ) Nhung ly tfiuyit niy phfl hpp vdi ly tfiuyit vl quylt djnh quin ly dl tiln hinh tfiio lujn trfn Idp Tuy ntafn, gijng vien djt tim quanttijngdli vdi vifc fliiit ljp nin ting ly fliuyet tjp ttnmg vio y nghia cfla rfli ro qui trinh quylt djnh quin ly Ngoii ra, cic hinh vi kfadng hpp ly cfla cic nhi quin ly hay nhi diu tu vi eic khii mfm ve tfafafappIy cung dupc Iim rd Vdi tham CMIU nin ting ly thuyit cfla qui tttah chap nhjn rui ro vi quylt djnh, nhflng y tirdng ve nii ro vi ch^ nhjn nil ro sS dupc gidifliifudin stah vlBn, bao gim fliio lujn ve thii dO rui ro cfla cic nhi quin ly hay cic nhi diu tu tten nhitag co sd ly lujn Io ngji rfli ro vi rfli ro djo dfle Sau dd, cic sfah vifn s6 dupc gidi tiiifu nen ting khii mfm quin ttj rfli ro doanfa ngtafp fliio lujn vl rfli ro cMin lupc Ngoii ra, vin defliyetiln vi tfah toin Rui rovd Id chirc lifn quan din chu dl bii giing cflng dupc Hiiu hilt CO bin vl chu dl niy li dl bao gflm tit ci cic cuOc thio lujn trfn Idp Hon niia, bin chuyfn gia (vi dy, taiu vi quin ly nil ro ttong vifc tfiyc hifn chuyen vifn quin ttj rfli ro) dupc mdi din ctaen lupc tjp tfil cfla mOt cdng ty Trong vifapty nguyfn cMa sf ktah ngtafm ERM tfiyc te, ctain lupc tit nfait cd flil fliit bji 19 Ngo Xuan Binh Vi phuang phdp gidng dgy Qudn iri rui ro doanh nghidp vi khdng phu hpp hoac dupc thuc hi?n khong chinh xac Chia kh6a di dan cong hay thit bai la su phiic t ^ cua to chuK c6 lien quan v6i ngucri, cong nghe va h? th6ng dang v | n hanh cac chuc nSng kinh doanh Trong bai giang nay, giang vifin t h ^ luan vdi cac t ^ lieu vk cac 1^ thuyet t6 chuc (vi dy, ly thuy6t ciia cong ty, ly thuyfit ca quan, 1^ thuyet c^c ben Ii§n quan, v.v ) vk lam r5 chu dS quan tri doanh nghi?p vh sy lien k^t ciia quan tri doanh nghidp v6i quan tri nii ro Ngoai ra, giang vi€n cung b4n lu|n vh c ^ quan di^m thii b ^ v^ cdc rui ro h$ thong phan cap to chiic vd quan di^m djnh hudng qud trinh qudn ly (vi dy, xdc dinh, ddnh gia, gidm thiiu, kiim sodt, gidm sdt, v.v ) M§t s6 chfnh sdch vd quy trinh quan I3? riii ro bao g6ni kiem sodt n^i b$ vd ^ nghia cua chiing ciing du?c dfi c ^ din phan ndy Riii ro vd thf trudng Trong cdc bdi gidng tnrdc d6 t|;p trung vdo chii d l nii ro vd cdch doanh n g h i ^ d6i ph6 vdi nhOng rui ro phdt sinh ben doanh nghi$p, thl bdi gidng vdi chii de rOng han Id nii ro vd thj tnrdng, dd chuygn vien qudn trj rui ro phdi d6i phd vdi-nhflng nii ro phdt sinh bfin ngodi doanh nghi?p, vi dy, d^u tu (thj tnrdng chiing khodn), tin dyng vd nii ro khodn Mgt s6 kJ thu^t tinh todn bao g^m cdc gid djnh vd cdc iing dyng Cdc md hinh (vi dy, Monte Carlo) vd ludng (vl dy, VaR, TVaR, sy thdm hyt dy kien, v.v ), bao g5m cd dy bdo todn hpc ciia nhOng nii ro ndy, nin tdng ca ban vd sii dyng thyc tl ciia mOt so chuyen giao nii ro va c4c cong cy tai chinh (vi d% bao hi^m c5c din xuat, bdo hiem rui ro, v.v ) cung dugc bdn lu§n b ^ ^ang Mgt so chimin giao nii ro vd ky thu^t tdi chinh, bao gdm cd bdo hiem rui ro, da dugc gidi thi?u bai gidng Cdc cugc thdo lu§n bao gom mgt so djnh lugng nil ro vd md hinh hda cdc bdt t$p bdng cdch sii dyng bang tinh (vl dy, EXCEL) Ngodi ra, phSn mfim qudn trj nii ro (vi dy, @Risk) cung dupc sii dyng d l dy b ^ va tfnh todn Ngodi ra, nii ro Hen quan din tilp thj vf dy, nguy co csinh tranh, nii ro danh tilng, nii ro phdp 1;^, nii ro chinh trj vd vai trd ciia hg d6i vdi thdnh cdng vd thdt b ^ , vai trd ciia nhd qudn ly vd cdc ca quan ddnh gid thdc dky qudn trj nii ro cho cdc doanh nghidp dugc thdo lu$n ngdn ggn bdi gidng Qudn tri ftd fo vd khung hodng Sy phdt triln vd qudn If iing phd vdi cugc khiing hodng tdi chinh vd cdc thdm hga thifin nhien Id m^t phan quan trgng ciia qudn tri rui ro doanh nghi$p Cdc k^ thu§t qudn ly cdc tinh hu6ng khiing hodng vd tilp tyc cdng vi§c kinh doanh mgt mdi trudng bkt lgi dugrc nhdn m^nh m0t s6 bdi gidng ciia chuong trinh hgc (vf dy, nghien ciiu trudng hgp bdi gidng 9) Nhiing lgi ich ciia qudn trj nii ro doanh nghi?p cOng dugc dl c^p ngdn ggn Cu6i ciing, gidng vifin vd cdc sinh vifin sfi xem x6t vai trd vd trdch nhi^m ciia mgt gidm d6c qudn trj nii ro vd thdch thiic md nhd qudn tri phdi doi mdt vi§c thyc hi^n qudn tx\ nii ro Ldp hgc se tao dyng mdi Ngtafn Clin An Dp vi Chau A Sl 10 - 2016 ttudng vin pfadng mi mfli stoh vifn ddng Cfafah vi vjy pfauong pfaip ngtaen curu ttah vai ttd dilu hinfa ttong hf fliong phjn cap huflng Ii phfl hpp vdi mdn hpc niy quin ly Ntaf m vy cfla chuyfn vifn quan tri Ciu trflc cua mOt "case" thudng gflm nil ro li xic djnh 10 rfli ro hing diu cfla phin: cdng ty (vidy, UBS) - Phin nOi dung: chda dyng vin dl ein 2.2 Phuang phdp gidng dgy Quan tri dupc phjnti'ch,tun Miu, danh gii rii ro doanh nghifp ldp hgc - Phan hf fliing cJu hdi: giflp djnh Ddi vdi chuong trinh hpc Quin ttj rui ro doanh ngtafp nhu ttfn, giang viSn An hudng ngudi hpc tim taiu, giii quylt vin dl DO di ip dung pfauong phip giing djy liy ngudi hpe lam trung tam, ttong dd ehfl - Pfain hudng din tii Iifu ttpng ngtafn cflu tinh hudng (case sttidy) Tfl chdc gijng djy vdi Case: Trong vi phintichtu logic mdnfapc(Juin tii rfli ro, hai phuong phip Mye dich cfla djy hpc dya ttfn ngMfn tfiio lujn vi ttanh lujn dupc sfl dyng dl tl chuc giii quylttinhhuing: I ttah huing Ii giflp ngudi hpc: ft Sdm tilp cjn vditfiyctl nghi ngMfp, -I- Phuong phip fliio fajn: Giing vifn xJ hOi hojc ning ip dyng cfla bii hpc gidifliifu"case" cho Idp hpc, sau dd nfu viottongfliyctilnnghi ngMfp hf flidng ciu fadi dl hudng din ldp tfiio - Tich eye hda hojt dfng hpc tjp cfla lujn Trong qui trtoh fliio lujn, giing vifn ed flil dua eic gpi y dl giflp nOi dung sinh vifn fliio lujn lufln sfli nii vi di dflng hudng - Ting cudng ning tti vi giii •t- Phuong pfaip ttanh lujn: Thudng quylt vin dl dupc dflng ttong ttirdng hpp "case" dl ejp - Phit niln cic ky ning mim din hai quan diim faojc giii phip ttii Giing vifn cd flil ty xiy dyng "case" ngupc eho cflng mOt vin dl, vi dy cho sit vdi mdn hpc NOi dung nhflng "case" de cjp din vifc ting, hay giim lii "case" niy fliudng dya ttfn nhflng ttah suit huy dpng ttang ttudng fapp kiem soit huing, kifn di vi dang diln ttong Ijm phit cd tic dpng nhu flil nio din fliyeti&inhung dupc sip xep, "hu ciu" Iji doanh ngtafp dl vin dl nfu dupc xfle Uch, giiu fliflng Trong suit flidi lupng mfln hpc, gijng tin Dli vdi mdn hpe Quin ttj nil ro flii vifn ip dyng phuong phip Liy ngudi fapc nhflng vin dl fliye tl diln hang ngiy, lim nung tim giing djy (LCT - Learner dupc flidng bio rfng rii ttfn cic phuang Center TeacMng) - djy li mOt phuong phip tifn ttiong tin dji chflng cd mli quan hf tfiaytfilcho cic bii giing ttuyin fliing cfla mjt fliiit vdi nOi dung efla mdn hpc giing viea Vdi LCT, sfah vifn tich eye fliam gia vio qui ttinfa su phjm vi chju Ngd Xuan Binh Ve phuang phgp gidng dgy Qudn trj rui ro doanh nghi?p t r ^ h nhi$m cho v i ^ hgc qaa phdn x? ty lu|n mang tinh xay dyng Doi vdi mdn hgc Quan tri nii ro, LCT dugc xem la ly tudng ddi vdi cdc ngi dung co bdng, hifiu do, vd t r i ^ 13m, so do, ho§c tdm tdt Ketlu^n Thiet kl mdn hgc Quan trj nii ro doanh n g h i ^ cho b ^ sau d^ hgc nfin cd m$t cdi nhin bao qudt vl nii ro Cdc nii ro thi^mg lifin quan den cd hai mdi trudng bfin vd bfin ngodi ciia doanh n g h i ^ nfin can phdi dugc gdn kit vd l6ng g h ^ vdi cac ngu6n lyc sdn cd Chuong trinh giang d^y Qudn tri nii ro doanh nghigp nfin ddt trgng tdm vdo tinh chdt ndng dgng ciia nii ro, bao gim cd cdc m6i tuong quan ciia nii ro vd ldm thl ndo m$t doanh nghi$p cd the ndm bdt dugc CO hOi (ho§c them gid trj) nlu riii ro d u ^ xii ly m^t cdch hgp ly Dieu dd ciing cd nghia Id nlu xem x ^ mdn hgc theo cdch nhin tmyen thong vl riii ro thl khdng dli dl xdy dyng m$t chuong trinh hgc Qudn tri n^i ro doanh nghi$p hodn chinh Bfin qinh dd, cdc chuyen vifin qudn tri nil ro ddng m$t vai trd quan trgng - dd Id phdt triln vd triln k h ^ cdc phuong phdp qudn tri riii ro doanh n g h i ^ thdng qua to chiic chli dOng, cd mOt kiln thiic r0ng ve sy hit An lifin quan din vi$c kinh doanh vd phdt triln ky thu^t dl can bdng nhOng ldc dyng cCia nii ro cho sy bin vflng Idu ddi Vi v§y, chuong trinh gidng dgiy mdn hgc Qudn tri nii ro doanh nghidp d An E)0 dd t|ip trung vdo cdc nii ro cua doanh nghi?p nhu mOt t6ng thl chii khdng phdi dcm thuan chi Id qudn tri 22 Tdi li$u tham khdo Aabo, T., Fraser, J.R.S., vd Simkins BJ (2005), "The Rise and Evolution of tfie Chief Risk Officer: Enterprise Risk Management at Hydro One", Journal of Applied Corporate Finance, 17(3): 62-75 Beck M (2004), "Obstacles to the Evolution of Risk Management as a Discipline: Some Tantative Thoughts", Risk Management: An Intemationai Journal-, No 6(3), pp 13-21 Casualty Actuarial Society (CAS) (2003), "Overview of Enterprise Risk Management", The Casualty Actuarial Society Forum, pp.99-164 Dickinson, G (2001), Enterprise Risk Management: Its Origins and Conceptual Foundation Long,J.D (1961), "Proposal for a New Course: Risk in the Enterprise System", Joumal of Insurance, No 28(3), pp.55-63 Stulz, R M (1996), "Rethinking Risk Management", Journal of Applied Corporate Finance, No.9 (3), pp.8-25 ... nhOng rui ro phdt sinh ben doanh nghi$p, thl bdi gidng vdi chii de rOng han Id nii ro vd thj tnrdng, dd chuygn vien qudn trj rui ro phdi d6i phd vdi-nhflng nii ro phdt sinh bfin ngodi doanh nghi?p,... rfli ro vi rfli ro djo dfle Sau dd, cic sfah vifn s6 dupc gidi tiiifu nen ting khii mfm quin ttj rfli ro doanfa ngtafp fliio lujn vl rfli ro cMin lupc Ngoii ra, vin defliyetiln vi tfah toin Rui rovd... chfl dl sau: (i) Ttalt 1^ ERM; (ii) Cac ly fliuyit vl BRM; (iii) rfli ro vi vin; (iv) Mo hfah hda vi ludng rfli ro, nil ro vi quin trj; (v) Chuyin giao nil ro vi tii chtah; (vi) Rfli ro, (Juy