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 ! "#$%&'"
!()**+, (#
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8793-6:;
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<:8B:"3$(CDB:"
3+@(;?/:;(E(F&
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(H.L58<:(;8<:";(.:"
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2. <)=*0 >>)(9*:; !
3B(R5IJ(U(5(@
IR!)( l(.8<:G<'
+(;<.#HIJ
8<:Q+)(B(@ T&>U")(
 T(5T(:/W
*?'@A gKJIAL)C(/
8#!G<'h- '5r&sGOdW&^'5r
JO?s)t>O0K.dR&E*(<:R7
6/IAL)C(/8#D:83
+<(;D8/L(J5 RR5
*?'@Ags:::l;L)
C/H5D:Cus&h- BKO5t
sG&'5r0 t>Ous&veD5(U:R7
5 RL5/(L)C/8
<:("((@:::lY;
88<:
*?'@AgKJ8-/ T
%@:0-/'O'h- Bdt
7
7
sGOdWws^&^B>Tt>O0OxOc'G&(D:(<
6<8IJ-/'O'
(":(::Y<#HIJ
8<:&
N( (+ I(IJY(
::E:H5:l;/8<:
-L)8#/8J4&IA6D:

NH5(;)5(@AA/(NH5&
Thu thập dữ liệu thứ cấp:$Y:R7AA/(
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. --83+<D:(@(;)5SI/
(8NH5:/% T&
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IJNH5'OO6:CP'
9
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+/$ZVF:4DIR5(./
(8("/(<<-j84.?+6
8<:(;(T):)</%
8<:&g \KJ%>/*#
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NH<7IAIJ8<:
$?W'D8/(.:"5 RDI
IA/(8<:&xR586::(;(.
:"#+&0;-$Y+/$Z
11
11
n:R&d6:l:7?+6
7B(B5(%@:L5&
KJ+ I)";L5I
A/(8<:&KJHq(#B+
/(7)4(:ll+3/
(7((:DLj+XA.
:-886$)";(?%
A::+T):))8R5&
1.2. E[H*)F(=*0';'6:;/! G\) E=*" ]-]^]/
1.2.1. Phân loại rủi ro kinh doanh
N":R+/-(R5+ +/%
V:/(88<:&
1.2.1.1. ~-6.#
~-6.+F+3-6.86(R5+
3I"Z"F+5.$ 

~#+F+IAI5(J;&
x•2IAI5(J;A#$?W

"(J"+. +8R
:4D:I&&&
~85.(<6 W(R5+8(
6 (()%7D"$U
1.2.1.5. ~";:RH;:R
~";:R+";$)HI
3Z<:("":-ƒ3;"+ I&
~H;:R+3Z<:("l
$/5-H"84A(<$)
M%If("":
13
13
'IR(<:R$Y(B
+,6&
1.2.1.6. ~28*
~28*+2T5 H5
.8<:784 TJ%(-
:CD:5 D+<-L)(-:CJ%&
~2+L5!$:D5 H
WR-672 TJ%‚
1.2.2. Các nội dung quản trị rủi ro trong hoạt động kinh doanh của doanh
nghiệp
1.2.2.1. 'D8/
a JEG#
'D8/+IAL(J+ 4"<
.";L5/(88<:&
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HV73%5"/TH&
w#:::R7@:(?W
d":-.I<@:(?3
%&'IJB T(
@:(?:<3--"35#IA
6<@:(?(?%";$(@+ 5
(HI<6<@:(?5&
w#:: T +@)ITW
\Y?-#(@+3)I
TIJ";86$(@L)";L5
#+&

wR7)DIWN"%@:
wR73)(UL5Wd6 -6(+%(;(
3)(UL5&
NT;*5 R%86(3
)";"&
1.2.2.3. 0;-
a JEG#Ka#_/E ]^]/
e<-j84$<::fDH4+@7
-(;•;3)!H
(@";(TL5&
6);-+:l.//
)L5IA/(88
<:&
b N#=*0 ].)^0Ka#_/E
0;-E:8<:(8
(@:7/(8/(@3
)L5(.%&%578<: 
#%A(@3#$#<
6&
c [H*)^0Ka#_/E ]^]/A8;-$?W
19
19
'•W+<•3/(V+/$Z3
5 RR5
'W+<-j84$<::(;;B
-)T(EL5&
s;)W$<::;))H
$Y+$J/)L5&
>8/"W+<:R/(
8/D84-6$<-j84+@7/(5$9

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@:+X<I)&)-R+6
7&
1.3. E M"DO) c\) E=*" ]-]^]/
O<I/(IJ8<:$J(
$!5.("";D:@:"5.+R.
IR.I4;-W
1.3.1. Nhân tố khách quan
1 [H%
a E+8* M5 ]-
•.7J";+?I*&N7-
.";! *+ TWNF
R-(J:#$I5(JLj+X)&&&
 :#8<I.AH%7Jl:T/:#H
:)I.(8R(#"
(M7-)8&-
";$JJV7-5(+ 4&
[H%7JM";+R.(76HI
7-7</(2+D84(?&&&&
b E]^]/7E7Fd
N")-6$)(J:-<.+D::&
eDH:q(C6$<:::/)
(+$RLU"-6"C65";H 
+<&[H%+D::G<'l"(V(;+H
21
21
(J-22ˆ-#!H)I&>R5+R.!
I*8<:/(*!G<'+
E7E(@?.(B-
6&5 H%+D::M/

NR.+ I((.):("+<
):"H(H2@:(?V+ I(-6
$)&&&)5.5(R5 -6LI
A88<:&e5#+ I(
)+@-:C(B("+!
8<:
c JE!)
<5A+@(&dD5
8<:L5)(++l(.A"
;*-yI5++/8<:&GAD5R.7
+R.I5(J-6H8<:&
1.3.2. Nhân tố chủ quan
'DTIJIJE:/(
IJ(/(#HV";+/(IJ
H(/I&
A(Tf<3%6<
HIJ8<:&
(3%6<HIJ8
<:Mj/(5W-6-#L)$)C
<-y8Q(38H5&
G<:8H<HT8H<D:
Lj+XHHIJH5&
H5H-+<&MjI5I
+ -r‚
23
23
24
24
A1ghi4jjkVlUVWVX
VYXmnk1og