高层管理人员的商业战略风险评估——战略计划能否实现其承诺的股东价值?

M. McDonald
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摘要

随着世界各地的立法越来越强调公司治理和控制程序,以及对个别董事的潜在处罚越来越多,对客观、结构良好的审查和批准程序的需求越来越大,并阐明了如果这一目标未能实现,对利益相关者价值的影响。本文将股东增值至上作为企业战略的主要目标。它还阐明了评估风险和相应调整企业战略的方法。这种方法是概率的,而不是数学的,因此上面引用了威廉·布鲁斯·卡梅隆的话。
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Business Strategy Risk Assessment for the C-Suite - will a Strategic Plan Deliver the Shareholder Value it Promises?
With legislation around the world placing more emphasis on corporate governance and control procedures and with the increasing potential penalties on individual directors, the need for an objective and well-structured review and approval process is becoming greater and spells out the consequences for stakeholder value if this goal is not achieved. This paper makes the case for the supremacy of shareholder value added as the principal goal of corporate strategy. It also spells out a methodology for assessing risk and adjusting corporate strategy accordingly. This methodology is probabilistic rather than mathematical, hence the William Bruce Cameron quotation above.
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