基于模糊层次分析的企业法律风险评估研究
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摘要
随着法治的不断完善,越来越多的企业开始真正重视法律风险对企业自身发展的影响。改革开放的30年里,是我国市场经济和法治建设相互妥协、逐步完善的过程。尤其是在企业发展的前期,难免会有逃脱法律风险不惜代价求发展的侥幸心理。企业实质上是一种由法律创设的制度安排,企业的交易安全与自由、自身生存与发展都受到法律的规范和保障。企业法律风险是企业实施的行为受到法律的否定性评价、面临承担法律责任或经济损失的可能性。可以肯定的是,所有企业都会存在法律风险,关键问题是如何防止法律风险转化为法律事故。由此,企业进行法律风险管理是十分必要和重要的。
本文围绕企业法律风险评估,绪论部分介绍了选题背景、研究意义以及国内外的研究现状。进行法律风险评估,需要对法律风险来龙去脉一清二楚,文章第二部分介绍了风险评估的基础理论,包括法律风险的概念、性质以及特征,同时阐述了风险识别、风险评估的相关知识。第三部分介绍了层次分析法和三角模糊数理论,并完成了风险评估模型的构建。第四部分确定了企业法律风险表现形式以及每一种形式下的风险要素,完成法律风险层次分析结构的构建。第五部分在建立评估模型后,介绍了评估的步骤,并提出了企业法律风险控制与防范措施。最后一部分是结合实际案例的应用分析。
法律风险评估是进行法律风险管理的关键环节,通过法律风险评估,在整体把握企业法律风险点的同时,确定各个风险要素对企业的影响程度大小,为企业制定风险控制措施与防范体系提供借鉴。
Socialist market economy is economy with the rule of law. As the rule of law continues to improve, more and more enterprises begin to truly focus on the influence from legal risk. In the 30 years of reform and opening up, China's market economy and law construction grows gradually in the process of compromise. Especially, in the early time of enterprise, there would be lots of fluke mind to escape of law risk. In fact, enterprise is a creation of institutional arrangements by law, business transaction security and freedom, their own survival and development are all regulated and protected by law. Enterprise legal risk is essentially the possibility of economic loss by law's negative evaluation. When legal risks transfer to legal accidents, enterprise would pay a heavy lost. So it is very necessary and important to implement legal risk management.
This article focuses on enterprise legal assessment. Introduction part describes the background, significance and status of research. The second part describes the relationship between enterprise and law, and make an analysis about legal risk source, characteristics and sort. The third part describes the theoretical of risk assessment, including risk identification, risk assessment, AHP and triangular fuzzy number theory. The fourth section identifies the legal risk forms and the detail legal risk factors, with these to complete legal risk analysis structure. Part V give the introduction of assessment procedure bused on the assessment model, and provides legal risk control and prevention measures. The last part is the combination of practical application analysis.
Legal risk assessment is the key aspect in risk management process. With legal risk assessment, we can grasp the overall risk factors and identify the impact of each factor to enterprise business, which will be a reference for enterprise to make risk control measure and prevention system.
本文围绕企业法律风险评估,绪论部分介绍了选题背景、研究意义以及国内外的研究现状。进行法律风险评估,需要对法律风险来龙去脉一清二楚,文章第二部分介绍了风险评估的基础理论,包括法律风险的概念、性质以及特征,同时阐述了风险识别、风险评估的相关知识。第三部分介绍了层次分析法和三角模糊数理论,并完成了风险评估模型的构建。第四部分确定了企业法律风险表现形式以及每一种形式下的风险要素,完成法律风险层次分析结构的构建。第五部分在建立评估模型后,介绍了评估的步骤,并提出了企业法律风险控制与防范措施。最后一部分是结合实际案例的应用分析。
法律风险评估是进行法律风险管理的关键环节,通过法律风险评估,在整体把握企业法律风险点的同时,确定各个风险要素对企业的影响程度大小,为企业制定风险控制措施与防范体系提供借鉴。
Socialist market economy is economy with the rule of law. As the rule of law continues to improve, more and more enterprises begin to truly focus on the influence from legal risk. In the 30 years of reform and opening up, China's market economy and law construction grows gradually in the process of compromise. Especially, in the early time of enterprise, there would be lots of fluke mind to escape of law risk. In fact, enterprise is a creation of institutional arrangements by law, business transaction security and freedom, their own survival and development are all regulated and protected by law. Enterprise legal risk is essentially the possibility of economic loss by law's negative evaluation. When legal risks transfer to legal accidents, enterprise would pay a heavy lost. So it is very necessary and important to implement legal risk management.
This article focuses on enterprise legal assessment. Introduction part describes the background, significance and status of research. The second part describes the relationship between enterprise and law, and make an analysis about legal risk source, characteristics and sort. The third part describes the theoretical of risk assessment, including risk identification, risk assessment, AHP and triangular fuzzy number theory. The fourth section identifies the legal risk forms and the detail legal risk factors, with these to complete legal risk analysis structure. Part V give the introduction of assessment procedure bused on the assessment model, and provides legal risk control and prevention measures. The last part is the combination of practical application analysis.
Legal risk assessment is the key aspect in risk management process. With legal risk assessment, we can grasp the overall risk factors and identify the impact of each factor to enterprise business, which will be a reference for enterprise to make risk control measure and prevention system.
引文
[1]王学先.企业经营法律环境[M].大连：大连理工大学出版社,2005.
[2]任明.企业合同风险管理研究[D].天津：天津大学管理学院,2006.
[3]吕立山.法律风险加大“国际化”硬币的另一面——中国100强企业法律风险环境分析报告[J].中国企业家,2005(7)：34-38.
[4]国有企业法律顾问管理办法.国务院国有资产监督管理委员会(第6号).2004.
[5]中央企业全面风险管理指引.国资发改革[2006]108号,2006.
[6]王斌.企业经营十大法律风险[M].北京：中国经济出版社,2004.
[7]王宾容 王霁霞 孙志燕.企业管理中的法律风险及防范[M].北京：经济管理出版社,2005.
[8]向飞陈友春.企业法律风险评估[M].北京：法律出版社,2006.
[9]吴江水.完美的防范—法律风险管理中的识别、评估与解决方案[M].北京：北京大学出版社,2010.
[10]ERM-integrated framework executive summary:Committee of Sponsoring Organizations of the Treadway Commission (COSO),2004.
[11]夏露.我国企业法律风险管理的维度研究[J].湖北工业大学学报,2008(6)：58-59.
[12]国家司法考试辅导用书编辑委员会.国家司法考试辅导用书[M].北京：法律出版社,2009.
[13]董克仁 郑泗秋.现代企业法律风险防控[M].银川：宁夏人民出版社,2011.
[14]李芳.公司法律风险防范与管理之研究[D].山东：山东大学,2009.
[15]ALISON Mobey, DAVID Parker. Risk evaluation and its importance to project implementation [J].Work Study,2002,51:202-206.
[16]风险管理常用技术方法简介.国资发改革[2006]108号附录,2006.
[17]IAN Fraser, WILLIAM Henry. Embedding risk management structures and approaches[J]. Managerial Auditing Journal,2007,22:392-409.
[18]陈德强 潘高.几种项目风险评估方法比较[J].合作经济与科技,2011(9月号下)
[19]范道津 陈伟珂.风险管理理论与工具[M].天津：天津大学出版社,2010.
[20]张吉军.模糊层次分析法(FAHP) [J]模糊系统与数学,2000(14)：80-87.
[20]DIANA White. Application of systems thinking to risk management:a review of the literature[J]. Management Decision,1995,33:35-45.
[21]层次分析法(AHP)http://webdataanalysis.net/data-analysis-method/ahp/
[22]YANG Lei, ZHANG Yi-zhen. Application of Fuzzy-AHP method in the evaluation of logistics capability in e-commerce environment[J]. Chinese Business Review,2010,88:51-55.
[23]Orlorski S A. Decision Making with a Fuzzy Preference Relation[J]. Fuzzy Sets and Systems,1978:155-167.
[24]和媛媛周德群王强.基于可能度的三角模糊数互补判断矩阵排序方法[J].运筹与管理,2009(1)：66-68.
[25]杨崇学王成钧马维国.企业法律风险管理与控制[M].北京：人民法院出版社,2010.
[26]王珂.企业法律风险与防范机制初探[D].四川：四川省社会科学院,2008.
[27]郭聪.企业法律风险管理研究[D].北京：中国政法大学,2010.
[28]程桐,廖建新,朱晓民,王纯.基于三角模糊数层次分析法的彩铃业务服务质量评价[J].重庆邮电大学学报(自然科学版),2008(1)：94-99.
[29]张立涛应力钱省三.信息安全风险评估中若干操作问题的研究[J].山东理工大学学报(自然科学版),2006,20(1)：66-68.
[30]潘宏伟.基于模糊层次分析法的信息安全风险评估研究[D].南京：南京师范大学数学与计算机科学学院,2007.
[31]徐泽水.三角模糊数互补判断矩阵的一种排序方法[J].模糊系统与数学,2002(1)：47-50.
[32]王延宏.基于三角模糊数的港口项目投资风险评价研究[D].大连：大连海事大学交通运输规划与管理学院,2011.
[33]Xu R N,Zhai X Y. Fuzzy Logarithmic Least Squares Ranking Method in Analytic Hierarchy Process[J]. Fuzzy Sets and Systems,1996(77):175-190.
[34]杨中华张志清.基于模糊层次分析法的BPR风险评价[J].武汉科技大学学报,2006(2)：12-15.
[35]张继昕.略论企业法律风险管理体系的建立[J].山西高等学校社会科学学报,2009(12)：66-68.
[36]王云.中小企业法律风险管理现状分析及对策研究[D].北京：首都经济贸易大学,2008.
[2]任明.企业合同风险管理研究[D].天津：天津大学管理学院,2006.
[3]吕立山.法律风险加大“国际化”硬币的另一面——中国100强企业法律风险环境分析报告[J].中国企业家,2005(7)：34-38.
[4]国有企业法律顾问管理办法.国务院国有资产监督管理委员会(第6号).2004.
[5]中央企业全面风险管理指引.国资发改革[2006]108号,2006.
[6]王斌.企业经营十大法律风险[M].北京：中国经济出版社,2004.
[7]王宾容 王霁霞 孙志燕.企业管理中的法律风险及防范[M].北京：经济管理出版社,2005.
[8]向飞陈友春.企业法律风险评估[M].北京：法律出版社,2006.
[9]吴江水.完美的防范—法律风险管理中的识别、评估与解决方案[M].北京：北京大学出版社,2010.
[10]ERM-integrated framework executive summary:Committee of Sponsoring Organizations of the Treadway Commission (COSO),2004.
[11]夏露.我国企业法律风险管理的维度研究[J].湖北工业大学学报,2008(6)：58-59.
[12]国家司法考试辅导用书编辑委员会.国家司法考试辅导用书[M].北京：法律出版社,2009.
[13]董克仁 郑泗秋.现代企业法律风险防控[M].银川：宁夏人民出版社,2011.
[14]李芳.公司法律风险防范与管理之研究[D].山东：山东大学,2009.
[15]ALISON Mobey, DAVID Parker. Risk evaluation and its importance to project implementation [J].Work Study,2002,51:202-206.
[16]风险管理常用技术方法简介.国资发改革[2006]108号附录,2006.
[17]IAN Fraser, WILLIAM Henry. Embedding risk management structures and approaches[J]. Managerial Auditing Journal,2007,22:392-409.
[18]陈德强 潘高.几种项目风险评估方法比较[J].合作经济与科技,2011(9月号下)
[19]范道津 陈伟珂.风险管理理论与工具[M].天津：天津大学出版社,2010.
[20]张吉军.模糊层次分析法(FAHP) [J]模糊系统与数学,2000(14)：80-87.
[20]DIANA White. Application of systems thinking to risk management:a review of the literature[J]. Management Decision,1995,33:35-45.
[21]层次分析法(AHP)http://webdataanalysis.net/data-analysis-method/ahp/
[22]YANG Lei, ZHANG Yi-zhen. Application of Fuzzy-AHP method in the evaluation of logistics capability in e-commerce environment[J]. Chinese Business Review,2010,88:51-55.
[23]Orlorski S A. Decision Making with a Fuzzy Preference Relation[J]. Fuzzy Sets and Systems,1978:155-167.
[24]和媛媛周德群王强.基于可能度的三角模糊数互补判断矩阵排序方法[J].运筹与管理,2009(1)：66-68.
[25]杨崇学王成钧马维国.企业法律风险管理与控制[M].北京：人民法院出版社,2010.
[26]王珂.企业法律风险与防范机制初探[D].四川：四川省社会科学院,2008.
[27]郭聪.企业法律风险管理研究[D].北京：中国政法大学,2010.
[28]程桐,廖建新,朱晓民,王纯.基于三角模糊数层次分析法的彩铃业务服务质量评价[J].重庆邮电大学学报(自然科学版),2008(1)：94-99.
[29]张立涛应力钱省三.信息安全风险评估中若干操作问题的研究[J].山东理工大学学报(自然科学版),2006,20(1)：66-68.
[30]潘宏伟.基于模糊层次分析法的信息安全风险评估研究[D].南京：南京师范大学数学与计算机科学学院,2007.
[31]徐泽水.三角模糊数互补判断矩阵的一种排序方法[J].模糊系统与数学,2002(1)：47-50.
[32]王延宏.基于三角模糊数的港口项目投资风险评价研究[D].大连：大连海事大学交通运输规划与管理学院,2011.
[33]Xu R N,Zhai X Y. Fuzzy Logarithmic Least Squares Ranking Method in Analytic Hierarchy Process[J]. Fuzzy Sets and Systems,1996(77):175-190.
[34]杨中华张志清.基于模糊层次分析法的BPR风险评价[J].武汉科技大学学报,2006(2)：12-15.
[35]张继昕.略论企业法律风险管理体系的建立[J].山西高等学校社会科学学报,2009(12)：66-68.
[36]王云.中小企业法律风险管理现状分析及对策研究[D].北京：首都经济贸易大学,2008.