重庆百货: 重庆百货大楼股份有限公司全面风险管理制度

Core Viewpoint - The document outlines the comprehensive risk management system of Chongqing Department Store Co., Ltd., emphasizing the establishment of a robust risk management framework to ensure that significant risks are controllable and manageable. Group 1: General Principles - The risk management system is applicable to the company headquarters and all subsidiaries under its direct or indirect control [1] - Risk is defined as uncertainties that may impact the company's operational goals, including institutional flaws and operational deviations [1] - Comprehensive risk management involves creating a risk management culture and framework that supports the overall business objectives [1] Group 2: Organization and Responsibilities - The Board of Directors is the highest decision-making body for risk management, with the General Manager responsible for its effectiveness [2] - The Board has specific responsibilities, including approving risk management policies and strategies [2][3] - The company has established three lines of defense for risk management: operational units, risk management departments, and audit/supervisory departments [2][3] Group 3: Risk Identification and Assessment - Risk identification involves collecting and analyzing internal and external risk information to create a risk inventory [7] - The first and second lines of defense are responsible for identifying various types of risks, including strategic, financial, market, operational, and legal risks [8][9] - Regular risk assessments are conducted to evaluate the effectiveness of control measures and identify potential risks [9][10] Group 4: Risk Response and Reporting - Risk management strategies must be developed for each identified risk, including specific objectives and control measures [12] - The audit and legal department is responsible for collecting and summarizing risk management strategies and solutions [12] - Regular risk reports are submitted to the audit and legal department, including risk assessment results and management actions taken [13][14] Group 5: Risk Monitoring and Improvement - Continuous monitoring of risk management processes is essential to ensure effective implementation of risk responses [25] - The audit and legal department will establish a risk warning indicator system to track and analyze risk monitoring metrics [26] - Departments must address identified issues and propose corrective actions to improve risk management practices [27]