持续经营计划
企业持续发展：可持续经营的关键战略
企业持续发展：可持续经营的关键战略引言在当今全球化的商业环境中，企业不仅要面对日益激烈的竞争，还要应对日益严峻的环境挑战和社会责任。
在这样的背景下，企业持续发展成为了一种关键的战略，旨在实现经济、环境和社会的可持续平衡。
可持续经营既是企业对自身长期发展的重要保障，也是对社会和环境负责任的表现。
本文将从不同角度探讨企业持续发展的关键战略。
什么是企业持续发展？企业持续发展是指在经济、环境和社会三个方面取得平衡与协调，以满足当前和未来的需求。
通过有效地管理资源和业务活动，企业可以实现经济增长、环境保护和社会责任的统一。
企业持续发展的重要性经济方面持续的经济增长是企业在市场竞争中取得成功的重要基础。
通过实施可持续经营战略，企业能够降低成本、提高效率、创新产品和服务，从而增加收入和利润。
此外，可持续经营还能增强企业的竞争优势，提高品牌价值，并吸引更多的投资者和合作伙伴。
环境方面随着环境问题日益突出，企业对环境的影响成为了社会关注的焦点。
实施可持续经营战略可以降低企业的环境脚印，减少资源消耗和废物产生，促进资源的循环利用和环境的保护。
通过采用清洁技术和绿色能源，企业可以减少排放和污染，推动低碳经济的发展。
社会方面企业不仅要对股东和员工负责，还要对社会负责。
实施可持续经营战略可以提高企业的社会形象和声誉，在社区中树立良好的形象。
通过创造就业机会、提供优良的工作环境和培训机会，企业能够促进社会的繁荣和人力资源的发展。
可持续经营的关键要素全面的利益相关者参与可持续经营需要各利益相关者的共同参与。
这包括股东、员工、客户、供应商、竞争对手、政府和社会组织等。
企业需要与利益相关者建立长期的合作关系，共同制定和实施可持续经营战略。
通过平衡各方利益，企业能够实现长期的稳定发展。
综合性的战略规划企业需要制定综合性的战略规划，将可持续经营融入到企业的核心业务中。
这包括制定明确的目标和指标，并与经济、环境和社会发展目标相匹配。
企业应该从团队和个人层面上促进可持续创新和学习，提高整体绩效和竞争力。
香港金融管理局 持续经营业务计划 TM-G-2
TM-G-2Business Continuity Planning Consultation This module should be read in conjunction with the Introduction and with the Glossary, which contains an explanation of abbreviations and other terms used in this Manual. If reading on-line, click on blue underlined headings to activate hyperlinks to the relevant module.—————————PurposeTo set out the HKMA’s supervisory approach to business continuity planning and the sound practices which the HKMA expects AIs to take into consideration in this regardClassificationA non-statutory guideline issued by the MA as a guidance notePrevious guidelines supersededThis is a new guideline.ApplicationTo all AIsStructure1. Introduction1.1 Terminology1.2 Scope of business continuity planningapproach1.3 Supervisory2. Board and senior management oversight2.1 Establishment of policy, process and responsibility2.2 Monitoring and reporting3. Business impact analysis and recovery strategy3.1 Business impact analysis3.2 Recovery strategy formulation4. Development of Business Continuity PlanTM-G-2Business Continuity Planning Consultation4.1 Overview4.2 Crisis management processresumption4.3 Business4.4 Technologyrecovery4.5 Business continuity models4.6 Vital record management4.7 Public relations and communication strategy4.8 Other risk mitigating measures5. Alternate sites for business and technology recoverycriteria for alternate sites5.1 Selection5.2 Alternate sites for technology recovery5.3 Alternate sites provided by vendors or other institutions6. Implementation of Business Continuity Plan6.1 Testing and rehearsalmaintenance6.2 Periodic—————————1. Introduction1.1Terminology1.1.1 In this module:•“business continuity planning” refers to theadvance planning and preparations which arenecessary to identify the impact of potential lossesarising from an emergency or a disaster; toformulate and implement viable recoverystrategies; to develop recovery plans which ensurecontinuity of an AI’s services in that relation; and toadminister a comprehensive testing andmaintenance programme;Plan (“BCP”)” refers to a• “BusinessContinuitycollection of procedures and information which isdeveloped, compiled and maintained in readinessfor use in the event of an emergency or disaster;TM-G-2Business Continuity Planning Consultation•“business impact analysis” refers to a managementlevel analysis which identifies and assesses theimpact of losing the various functions and serviceswithin an AI. The impact analysis tries to measurethe potential loss and escalating losses over timein order to provide senior management withreliable data for the identification of criticalservices. Based on the results of the analysis, theAI should be able to identify the scope of thecritical services to be provided and the time-framein which the services should be resumed;to a pre-defined sequence ofreferstree”• “call-outpoints of contact of staff for dissemination ofinformation;team (“CMT”)” refers to amanagement• “crisisgroup of executives who would direct the recoveryoperations while taking responsibility for thesurvival and the reputation of the AI;•“crisis management” refers to the overall processdesigned to support the CMT when dealing with aspecific emergency situation which might threatenthe operations, staff, customers or reputation of anAI; and•“recovery strategy” refers to a strategy to resumethe minimum set of critical services identified in thebusiness impact analysis (e.g. use of anotherdelivery channel to provide the same service).1.2 Scope of business continuity planning1.2.1 The destruction of buildings, loss of life, and thewidespread dislocations to financial institutions’operations resulting from the incident of 11 September,2001 (“9/11”) have prompted many institutions to reviewtheir scope of business continuity planning. It is clearthat the traditional scope of business continuity planningfor inaccessibility of a single building for a short period isnot adequate.1.2.2 Efforts put into, and experiences gained from thepreparation of, the Y2K contingency plan were obviouslynot sufficient to cope with 9/11. Y2K was a known eventTM-G-2Business Continuity Planning Consultationand was essentially a software problem. Also, it did notraise the issue of destruction of people and property.1.2.3 The HKMA recognises that BCPs involve a cost, and thatit may not be cost effective to have a fully developed andimplemented plan for all the worst case scenarios.However, it would seem sensible for AIs to plan on thebasis that they may have to cope with the completedestruction of buildings and surrounding infrastructure inwhich their key offices, installations, counterparties orservice providers are located, the loss of key personnel,and the situation that back-up facilities might need to beused for an extended period of time.1.2.4 AIs may find it useful to consider two-tier plans: one todeal with near-term problems, which would be fullydeveloped with the physical capacity to put it intoimmediate effect and the other, which might be in paperform, to deal with a longer-term scenario (e.g. how tolease additional premises and how to accommodateprocesses that might not be critical immediately butwould become so over time).1.2.5 Depending on the individual circumstances of AIs, thelonger-term plan may include plans on how toreconstruct the primary sites or to move to a newpermanent work location. For example, this may requirethat duplicates of design documents, floor plans andcabling diagrams should be kept off-site.approach1.3 Supervisory1.3.1 The HKMA’s supervisory objective is to help ensure thatAIs have workable and well thought through BCPs toprotect all the critical areas of their business and to copewith prolonged disruptions.1.3.2 The HKMA will, in the course of its on-site examinations,off-site reviews and prudential meetings with AIs,determine as appropriate the adequacy of their effortsbeing put into business continuity planning. In assessingthe adequacy of AIs’ BCP, the HKMA will have regard tothe practices set out in this module.1.3.3 AIs should inform the HKMA promptly if their BCP isactivated. The HKMA should also receive periodicprogress reports upon being notified until the finalresolution of the crisis.TM-G-2Business Continuity Planning Consultation2.Board and senior management oversight2.1 Establishment of policy, process and responsibility2.1.1 The Board of Directors1 and senior management of AIshave the ultimate responsibility for business continuityplanning and the effectiveness of their BCP. The seniormanagement should establish policies, standards andprocesses for business continuity planning2, whichshould be endorsed by the Board. The seniormanagement should ensure that business continuityplanning is taken seriously by all levels of staff and thatsufficient resources are devoted to implementing theplan.2.1.2 In this module, the suggested process for businesscontinuity planning consists of several key componentsas shown in the following diagram:The senior management should establish clearly whichfunction in the institution has the responsibility formanaging the entire process of business continuityplanning (the BCP function).1For the purpose of this module, the responsibility of Board oversight of business continuity planning for overseas incorporated AIs in respect of Hong Kong operation should rest with the local senior management.2 In developing the policies, standards and processes for business continuity planning, AIs may find it useful to draw additional reference from some of the BCP resources, e.g. the Business Continuity Institute: “” and the Disaster Recovery Institute:“”.TM-G-2Business Continuity Planning Consultation2.2Monitoring and reporting2.2.1 The BCP function should submit regular reports to theBoard and senior management on the testing of its BCP.Any major changes to the BCP should also be reportedto the senior management.2.2.2 The internal audit function of an AI should conductperiodic review of its BCP to determine whether the planis realistic and remain relevant, and whether it adheresto the policies and standards established by the AI.2.2.3 Given the importance of business continuity planning,the Chief Executive of AIs should prepare and sign-off aformal annual statement submitted to the Board onwhether the recovery strategies adopted are still validand whether the documented BCPs are properly testedand maintained. The annual statement should beincorporated into the BCP and will be reviewed as part ofthe HKMA’s on-site examinations.3.Business impact analysis and recovery strategy3.1 Business impact analysis3.1.1 The objective of the business impact analysis is toidentify different kinds of risks to business continuity andto quantify the impact of disruptions. The businessimpact analysis helps to identify those critical businessactivities, banking services and internal support functionswhich, in the event of a disaster, must be consistentlyand effectively delivered by an AI.3.1.2 The business impact analysis normally comprises twostages. The first stage is to identify critical services thatmust be maintained and continued in the event of adisaster. This usually entails an assessment of theoverall exposure to the AI if the normal functions orservices cannot be performed. The criteria for theassessment include the impact on customers, personnel,reputation and internal services as well as the financialand legal implications. The second stage is a time-frameassessment. It aims to determine how quickly the AIneeds to resume the critical functions or servicesidentified.TM-G-2Business Continuity Planning Consultation3.1.3 Based on the results of the risk assessment and time-frame assessment, the business and support functionsshould be able to define the minimum level of criticalservices to be delivered in the event of a disaster.3.2 Recovery strategy formulation3.2.1 Individual critical business and support functions shouldformulate their own recovery strategies on how toachieve the recovery time-frame and to deliver theminimum level of critical services derived from thebusiness impact analysis. This involves determination ofan alternate site, total number of recovery personnel andthe related workspace, applications and technologyrequirements, office facilities and vital records requiredfor the provision of such levels of services. AIs shouldtake note that they might need to cater for processingvolumes that exceed those under normal circumstances.3.2.2 The result of the time-frame assessment in the businessimpact analysis is the key determination factor for therecovery priority of individual services. The inter-dependency among critical services is another majorconsideration in determining the recovery strategies andpriority. For example, the recovery of the front officeoperations is highly dependent on the recovery of themiddle office and back office support functions.3.2.3 Having performed the business impact analysis andformulated the recovery strategies, individual criticalbusiness and support functions should have establishedthe minimum BCP requirements for the provision ofessential business and technology services levels. Toavoid any unnecessary arguments and inappropriateBCP investment at a later stage, these BCPrequirements should be approved by the seniormanagement prior to proceeding to the development ofthe BCP. In addition, senior management should alsoensure that the business continuity requirements shouldbe considered at the planning and development stagesof new business products and services.4.Development of Business Continuity Plan4.1OverviewTM-G-2Business Continuity Planning Consultation4.1.1 Once the recovery strategies for individual business andsupport functions are determined and the BCPrequirements are finalised, the development of the BCPshould commence. The objective of the BCP is toprovide detailed guidance and procedures to respond toand manage a crisis, to resume and continue criticalbusiness services and functions identified in businessimpact analysis, and to ultimately return to business asusual. AIs should perform documentation of their BCPalong with the development of the recovery organisation,procedures and arrangements. The BCP documentationand development should not be treated as two unrelatedand independent projects. Otherwise, it may be difficultto ensure that the content of the BCP is consistent withthe actual recovery processes and arrangements. TheBCP development process is summarised below.4.2Crisis management process4.2.1 It is important to note that a disaster will evolve afteroccurrence. AIs should establish a CMT to respond toand manage the various stages of a crisis. The CMTshould comprise members of the senior managementand heads of major support functions (e.g. buildingfacilities, IT, corporate communications and humanresources).4.2.2 BCPs should set out a crisis management process thatserves as documented guidance to assist seniormanagement in dealing with and containing anemergency to avoid spillover effects to the business as awhole. Senior management should identify potentialcrisis scenarios and where applicable develop specificcrisis management procedures for managing thesescenarios (i.e. a procedure to handle a bomb threat isdifferent from that to handle a major power failure). Theoverall crisis management process, at a minimum,should contain the following:•the process for ensuring early detection of anemergency or a disaster and prompt notification tothe CMT about the incident;•the process for the CMT to assess the overallimpact on the AI and to make quick decisions onthe appropriate responses for action (i.e. staffTM-G-2Business Continuity Planning Consultationsafety, incident containment and specific crisismanagement procedures);•the arrangements for safe evacuation frombusiness locations (e.g. directing staff to pre-arranged emergency assembly area, takingattendance of all employees and visitors andtracking missing people through different meansimmediately after the disaster);•clear criteria for activation of the BCP and/oralternate sites;gathering updated statusforprocess• theinformation for the CMT (e.g. ensuring that regularconference calls are held among key staff fromrelevant business and support functions to reporton the status of the recovery process);•the process for timely internal and externalcommunications (see subsection 4.7 below); and•the process for overseeing the recovery andrestoration efforts of the affected facilities and thebusiness services.4.2.3 If CMT members need to be evacuated from theirprimary business locations, AIs should set up commandcentres to provide the necessary workspace and facilitiesfor the CMT. Command centres should be sufficientlydistanced from AIs’ primary business locations to avoidbeing affected by the same disaster.4.3Business resumption4.3.1 Each relevant business and support function shouldestablish a business recovery team which may have sub-teams to carry out the business resumption process.Appropriate recovery personnel with the requiredknowledge and skills should be assigned to the teams.AIs should ensure that alternate recovery personnel areidentified for all critical processes. Contact numbers forrecovery and alternate personnel, including contactinformation after office hours, should be available for anemergency (e.g. as wallet cards). AIs should alsoconsider a staff rotation plan in order to cover extendedworking hours for business recovery.TM-G-2Business Continuity Planning Consultation4.3.2 Generally, the business resumption process consists ofthree major phases:•The mobilisation phase – This phase aims tonotify the recovery teams (e.g. via a call-out tree)and to secure the resources (e.g. recoveryservices provided by vendors) required to resumebusiness services. This phase might involvedetermination of the sequence for restoringbusiness services if it needs to be different fromthe pre-determined sequence in the BCP;•The alternate processing phase – This phaseemphasises the resumption of the business andservice delivery at the alternate site and/or in adifferent way than the normal process. This mayentail record reconstruction and verification,establishment of new controls, alternate manualprocesses, and different ways of dealing withcustomers and counterparties; and•The full recovery phase – This phase refers to theprocess for moving back to a permanent site aftera disaster. It is as difficult and critical to thebusiness as the process to activate the BCP.4.3.3 For each phase, clear responsibilities should beestablished and activities prioritised. A recovery taskschecklist should be developed and included in the BCP.4.4Technology recovery4.4.1 Business resumption very often relies on the recovery oftechnology resources that include applications, hardwareequipment and network infrastructure as well aselectronic records. The technology requirements thatare needed during recovery for individual business andsupport functions should be specified when the recoverystrategies for the functions are determined.4.4.2 AIs should pay attention to the resilience of criticaltechnology equipment and facilities such as theUninterruptible Power Supply (“UPS”) and the coolingsystems. Such equipment and facilities should besubject to continuous monitoring and periodicmaintenance and testing. This would reduce theTM-G-2Business Continuity Planning Consultationprobability of having to activate the BCP and theinevitable disruptions to normal business.4.4.3 Appropriate personnel should be assigned with theresponsibility for technology recovery. Alternatepersonnel needs to be identified for key technologyrecovery personnel in case of their unavailability toperform the recovery process.4.5Business continuity models4.5.1 There are various business continuity models that couldbe adopted by AIs to handle prolonged disruptions. Thetraditional model is an “active/back-up” model, which iswidely used by many organisations. This traditionalmodel is based on an “active” operating site with acorresponding alternate site (back-up site), both for dataprocessing and for business operations. This model mayrequire significant investment if the “back-up site” needsto be equipped to support for prolonged disruptions ofthe “active site”.4.5.2 An emerging split operations model, which has alreadybeen used by some institutions, is a different businesscontinuity model. This model is to operate with two ormore widely separated active sites for the same criticaloperations, providing inherent back-up for each other(e.g. call centres for customer services). Each site hasthe capacity to take up some or all of the work of anothersite for an extended period of time. This strategy canprovide nearly immediate resumption capacity and isnormally able to handle the issue of prolongeddisruptions.4.5.3 The split operations model may incur higher operatingcosts, in terms of maintaining excess capacity at eachsite and added operating complexity. It may be difficultto maintain appropriately trained staff and posetechnological issues at multiple sites.4.5.4 The question of what business continuity model to adoptis for individual institutions’ judgement based on the riskassessment of their business environment and thecharacteristics of their own operations.4.6Vital record managementTM-G-2Business Continuity Planning Consultation4.6.1 Each BCP should clearly identify information deemedvital for recovery of critical business and supportfunctions in the event of a disaster and the relevantprotection measures. Vital information includes thatstored on both electronic or non-electronic media (e.g.paper records).4.6.2 Copies of vital records should be stored off-site as soonas possible after creation. Back-up vital records must bereadily accessible for emergency retrieval. Access toback-up vital records should be adequately controlled toensure that they are reliable for business resumptionpurposes. The BCP should specify the time within whichvital records should be backed up. For certain criticalservices, AIs should consider the need for instantaneousdata back-up (e.g. adopting real-time data mirroringtechnology) to ensure prompt system and data recovery.There should be clear procedures indicating how and inwhat priority vital records are to be retrieved or recreatedin the event that they are lost, damaged or destroyed.4.7Public relations and communication strategy4.7.1 AIs should formulate a formal strategy for communicationwith key external parties (e.g. regulators, investors,customers, counterparties, business partners, serviceproviders, the media and other stakeholders). Thestrategy needs to set out to which parties AIs shouldcommunicate in the event of a disaster. This will ensurethat consistent and up-to-date messages are conveyedto the relevant parties. During a disaster, ongoing andclear communication is likely to assist in maintaining theconfidence of customers and counterparties as well asthe public in general.4.7.2 The BCP should clearly indicate who can speak to themedia, and have pre-arrangements for redirectingexternal communications to designated staff during adisaster. AIs may find it helpful to prepare draft pressreleases as part of their BCP. This will save the CMTs’time in determining the main messages to convey in achaotic situation. Important conversations with externalparties should be properly logged for future reference.Important contact numbers and e-mail addresses of keyexternal parties should be kept in a readily accessiblemanner (e.g. in wallet cards or AIs’ intranet).TM-G-2Business Continuity Planning Consultation4.7.3 As regards internal communication, the BCP should setout how the status of recovery can be promptly andconsistently communicated to all staff, parent bank, headoffice, branches and subsidiaries, where appropriate.This may entail the use of various communicationchannels (e.g. broadcasting of messages to mobilephones of staff, AIs’ websites, e-mails, intranet andinstant messaging).4.8Other risk mitigating measures4.8.1 AIs should have proper insurance coverage to reducethe financial exposure that they may face during adisaster. AIs should regularly review the adequacy andcoverage of their insurance policies in reducing anyforeseeable risks caused by disasters, such as loss ofoffices, critical IT facilities and equipment, and casualty.Insurance policies may also need to address AIs’ legalresponsibilities for failing to deliver services to theircustomers and counterparties.4.8.2 AIs should also incorporate the possible need to obtainadditional liquidity into their BCPs.5.Alternate sites for business and technology recovery5.1Selection criteria for alternate sites5.1.1 Most business continuity efforts are dependent on theavailability of an alternate site (i.e. recovery site) forsuccessful execution. The alternate site may be eitheran external site available through an agreement with acommercial vendor or a site within the AI’s real estateportfolio. A useable, functional alternate site is anintegral component of all BCPs.5.1.2 AIs should examine the extent to which key businessfunctions are concentrated in the same or adjacentlocations and the proximity of the alternate sites toprimary sites. Alternate sites should be sufficientlydistanced to avoid being affected by the same disaster(e.g. they should be on separate or alternativetelecommunication networks and power grids).5.1.3 AIs’ alternate sites should be readily accessible andavailable for occupancy (i.e. 24 hours a day, 7 days aweek) within the time requirement specified in theirTM-G-2Business Continuity Planning ConsultationBCPs. The alternate sites should have pre-installedworkstations, power, telephones and ventilation, andsufficient space as necessary to meet their BCPrequirements. Appropriate physical access controls suchas access control systems and security guards should beimplemented in accordance with AIs’ security policy.5.1.4 Other than the establishment of alternate sites, AIsshould also pay particular attention to the transportationlogistics for relocation of operations to alternate sites.Consideration should be given to the impact a disastermay have on the transportation system (e.g. closures ofroads or tunnels). Some staff may have difficulty incommuting from their homes to the alternate sites. Otherlogistics, such as how to re-route internal and externalmail to alternate sites should also be considered.Moreover, pre-arrangement with telecommunicationcompanies for automated telephone call diversion fromthe primary work locations to the alternate sites shouldbe considered.5.2Alternate sites for technology recovery5.2.1 Alternate sites for technology recovery (i.e. back-up datacentres), which may be separate from the alternatebusiness site, should have sufficient technical equipment(e.g. workstations, servers, printers, etc.) of appropriatemodel, size and capacity to meet recovery requirementsas specified by AIs’ BCPs. The sites should also haveadequate telecommunication (including bandwidth)facilities and pre-installed network connections asspecified by their BCPs to handle the expected voice anddata traffic volume.5.2.2 AIs should consider arranging telecommunication linksfrom their alternate sites to the alternate sites of majorcustomers, counterparties and service providers whoseprimary sites are close to AIs’ primary business locationsand who may therefore be affected by the same disasterbeing catered for. Priority should be given toestablishing telecommunication links to those partiesupon which AIs’ critical services have a highdependency.5.3Alternate sites provided by vendors or other institutionsTM-G-2Business Continuity Planning Consultation5.3.1 AIs should avoid placing excessive reliance on externalvendors in providing BCP support, particularly where anumber of institutions are using the services of the samevendor (e.g. to provide back-up facilities or additionalhardware). AIs should satisfy themselves that suchvendors do actually have the capacity to provide theservices when needed and the contractualresponsibilities of the vendors should be clearlyspecified.5.3.2 The contractual terms should include the lead-time andcapacity that vendors are committed to deliver in termsof back-up facilities, technical support or hardware. Insome cases, a retainer agreement may be advisable toensure priority service from the vendors in the face ofcompeting demands from other affected users. Thevendor should be able to demonstrate its ownrecoverability including the specification of anotherrecovery site in the event that the contracted sitebecomes unavailable.5.3.3 Certain AIs may rely on a reciprocal recoveryarrangement with another institution to provide recoverycapability. AIs should, however, note that sucharrangement is often not appropriate for prolongeddisruptions and an extended period of time. Thisarrangement could also make it difficult for AIs toadequately test their BCP. Any reciprocal recoveryagreement should therefore be subject to proper riskassessment and documentation by AIs, and formalapproval by the Board.6.Implementation of Business Continuity Plan6.1Testing and rehearsal6.1.1 AIs should not consider their BCP as complete if theplans have not been subject to proper periodic testing.Testing is needed to ensure that the BCP is operable.Testing entails verifying the awareness andpreparedness of AIs’ personnel as well as determininghow well the BCP really works.6.1.2 AIs are expected to conduct testing of their BCP at leastannually. Senior management should participate in theannual testing and be aware of what they are personally。
持续经营的应对措施
持续经营的应对措施持续经营的应对措施引言在充满竞争的商业环境中，企业要想保持持续经营并取得成功，需要采取一系列应对措施。
本文将详细介绍几种常见的持续经营应对措施。
建立稳定的现金流稳定的现金流对于企业的持续经营至关重要。
以下是建立稳定现金流的措施：•定期进行财务规划和预测，确保企业能够及时做出调整；•加强与供应商、客户和合作伙伴之间的沟通和协调，以避免付款和收款问题；•减少库存，降低资金占用成本；•提高产品或服务质量，增加客户黏性。
建立强大的品牌形象品牌形象是企业的核心竞争力之一。
以下是建立强大品牌形象的措施：•树立企业核心价值观和品牌使命，确保所有员工都能够理解和认同；•提供独特而高品质的产品或服务，以赢得客户口碑；•积极参与社会公益活动，树立企业的社会责任形象；•加强市场营销和广告宣传，提升品牌曝光度。
不断创新和研发创新是企业持续经营的重要推动力之一。
以下是不断创新和研发的措施：•建立创新文化，鼓励员工提出新的想法和解决方案；•加大研发投入，推动技术创新和产品升级；•寻找合适的合作伙伴，进行联合研发和创新；•关注市场和行业趋势，及时调整产品和服务策略。
提高员工的素质和能力员工是企业持续经营的重要资源，其素质和能力对企业的发展至关重要。
以下是提高员工素质和能力的措施：•提供培训和学习机会，不断提升员工的专业技能和知识水平；•建立激励机制，激发员工的积极性和创造力；•建立良好的团队合作氛围，促进员工之间的沟通和协作；•定期进行绩效评估和反馈，帮助员工改进和成长。
加强客户关系管理客户是企业的重要利益相关者，加强客户关系管理有助于提高客户留存率和满意度。
以下是加强客户关系管理的措施：•建立客户数据库，定期联系和沟通，了解客户需求和反馈；•提供优质的售后服务，及时解决客户问题和投诉；•设立客户奖励计划，鼓励忠诚客户的再次购买；•定期开展客户满意度调查，改进产品和服务质量。
结论通过建立稳定的现金流、强大的品牌形象、不断创新和研发、提高员工素质和能力以及加强客户关系管理等一系列应对措施，企业能够更好地实现持续经营。
注册会计师对 持续经营应对计划
注册会计师对持续经营应对计划持续经营应对计划是指企业为应对可能会对其经营活动产生重大影响的各种风险和不确定性，制定相应的计划和措施，确保企业能够持续经营并达到其长期经营目标的一种管理方式。
对于注册会计师而言，持续经营应对计划是其职业道德和职业责任的一部分，同时也是其为客户提供全面和可靠财务信息的基础。
持续经营应对计划的编制可以分为以下几个步骤：1.风险评估：通过对企业经营环境、市场竞争情况、内外部因素和业务模式等的分析，识别潜在的风险和不确定性因素。
注册会计师需要了解企业的商业模式和经营业务，评估其面临的潜在风险，包括行业风险、财务风险、市场风险等。
2.持续监测和预警：注册会计师需要关注企业的经营情况，及时掌握企业的财务状况和经营风险，并提供警示和预警信息。
通过建立有效的内部控制体系和监测机制，及时发现可能影响持续经营的问题，并提出合理的解决方案。
3.环境变化分析：注册会计师需要了解企业所处的行业及宏观经济环境的变化趋势，对可能产生影响的因素进行分析和预测。
这包括国内外政策法规、行业竞争态势、市场需求和消费者行为等因素的变化，以及技术创新和市场趋势的发展。
4.应对策略制定：根据风险评估和环境变化分析的结果，注册会计师与企业管理层共同制定应对策略和措施。
这些策略和措施应当包括对潜在风险的预期，并确定相应的管理控制措施和应急预案。
同时，需要考虑企业的资源和能力，确保策略的可行性。
5.业务流程改进：注册会计师需要评估企业的业务流程和内部控制，发现不足之处，并提供改进建议。
这包括财务报告的准确性和及时性、内部控制的效果和整体运作情况等方面的评估和改进。
6.绩效评估和监督：注册会计师应当监督企业管理层执行应对策略和措施的情况，并对其绩效进行评估。
通过定期的内部审计和财务报告的审核，及时发现问题，并提供相应的建议和改进意见。
持续经营应对计划的编制需要综合考虑外部环境的变化、内部管理的需求和风险的存在，并以客观、可靠的信息为基础。
针对管理层制定的与持续经营能力评估相关的未来应对计划
针对管理层制定的与持续经营能力评估相关的未来应对计
划
针对管理层制定的与持续经营能力评估相关的未来应对计划
随着业务不断演变和发展,持续经营能力评估对于企业的管理层至关重要。
评估持续经营能力可以帮助企业确定其在未来面对挑战时的能力,并制定相应的应对计划。
持续经营能力评估是指对企业的财务状况、业务模式、市场环境、人员素质和信息系统等方面进行评估,以确定企业的持续经营能力和潜在风险。
评估结果可以帮助企业管理层制定与持续经营能力相关的未来应对计划。
未来应对计划应该包括以下几个方面:
1. 风险管理计划:制定风险管理策略,识别和评估潜在风险,并制定相应的应对措施,以降低风险对企业的影响。
2. 业务发展计划:根据评估结果,制定相应的业务发展计划,明确未来的发展方向和目标,并制定相应的策略和措施,以支持业务发展。
3. 人员培训计划:制定员工培训计划,提高员工的技能和素质,以适应未来业务的变化和发展。
4. 信息系统升级计划:根据市场需求和业务发展,升级企业的信息系统,提高信息系统的效率和响应速度,以支持企业的业务运营和决策。
5. 资源调配计划:根据评估结果,制定相应的资源调配计划,优化资源配置,提高资源利用效率,以支持企业的业务运营和发展。
未来应对计划应该与企业的发展战略和目标相一致,以实现企业的长期可持续发展。
通过制定持续经营能力评估和未来应对计划,企业可以更好地适应市场
的变化和发展,提高持续经营能力和核心竞争力。
2024年生产经营工作计划
2024年生产经营工作计划
2024年生产经营工作计划如下：
1. 市场调研：加强市场调研，了解消费者需求和行业趋势，制定相应的产品开发和推广计划。
2. 产品开发：基于市场需求和竞争状况，持续进行新产品的开发和改进，提高产品的竞争力和附加值。
3. 生产管理：优化生产工艺和流程，提高生产效率和质量，降低成本，确保产品按时交付。
4. 资源采购：建立稳定的供应链合作关系，确保原材料的及时供应和质量，以降低采购风险。
5. 销售和营销：制定全面的销售和营销策略，拓展市场份额，提高产品知名度和销售额。
6. 财务管理：制定合理的预算和费用控制计划，确保企业资金的合理运用和财务状况的良好。
7. 售后服务：建立完善的售后服务体系，提供及时和有效的客户支持，增强客户满意度和忠诚度。
8. 人才培养：加强员工培训和发展，提高员工的专业素质和工作能力，为企业的长期发展打下基础。
9. 创新和改进：鼓励员工提出创新和改进的建议，持续改善产品和服务质量，提升企业竞争力。
10. 监测和评估：建立监测和评估机制，定期对生产经营工作进行分析和评估，及时调整和改进工作计划。
持续经营意见的会计处理与解决方案
持续经营意见的会计处理与解决方案随着企业经营环境的变化和经营活动的延续，保持持续经营能力成为企业的首要目标。
持续经营意见是指审计师在执行审计工作中对企业是否能够继续经营的判断。
在会计处理和解决方案方面，企业需要采取一系列措施来确保其持续经营能力。
本文将探讨持续经营意见的会计处理与解决方案。
一、持续经营意见的会计处理1. 实施持续经营性假设为了能够正确评估企业的财务状况和业务前景，企业必须从财务报表编制的角度，根据实际情况做出符合持续经营性假设的假设前提。
持续经营性假设认为企业将在可预见的未来继续经营下去，没有发生破产或停业的迹象。
在编制财务报表时需要考虑财务报表编制基础一般原则的约束，并保持财务报表真实、公允和可比性。
2. 适当披露注记事项持续经营意见的会计处理中，披露注记事项是必不可少的。
注记事项是对企业未来经营活动的重大不确定性、重要事项及假设的说明和披露。
企业应该披露与其持续经营能力相关的重大事件、后果及计划解决方案等信息，以便用户能够全面理解企业的经营状况和风险。
3. 审慎估计资产减值在持续经营意见的会计处理中，估计资产减值是至关重要的。
企业应该依据可靠的信息和合理的假设，针对无形资产、长期股权投资、债权投资等进行资产减值测试。
通过对这些资产进行准确估计，企业可以更好地指导经营和决策，并规避潜在风险。
二、持续经营意见的解决方案1.调整企业战略规划企业需要根据市场需求和竞争状况，进行战略调整，以保证持续经营能力。
企业应该根据内部和外部环境的变化，进行长期规划和目标设定，并采取相应措施来适应市场变化。
2.加强内部控制内部控制是保证企业正常运作和防范风险的基石。
企业应该建立健全的内部控制制度和流程，并实施有效的内部控制措施，以限制和管理风险，提高持续经营的能力。
3. 多元化经营企业可以通过多元化经营，降低对某一个特定业务的依赖程度。
通过开展多元化经营，企业能够分散风险，增加经营的灵活性，提高持续经营的能力。
环境保护和可持续经营的月度计划三篇
环境保护和可持续经营的月度计划三篇《篇一》环境保护和可持续经营的月度工作计划环境保护和可持续经营是当今社会面临的重要问题。
为了保护我们的环境，确保资源的可持续利用，我制定了这份月度工作计划。
本计划将涵盖一系列的工作内容，旨在提高环境保护意识，推动可持续经营理念的实施，并确保我们的行动对环境产生最小的影响。
1.环境评估：将进行一次全面的环境评估，以了解当前的环境状况和存在的问题。
2.环保宣传：组织一次环保宣传活动，向员工和公众传达环境保护的重要性。
3.节能减排：制定并实施节能减排措施，以减少能源消耗和减少排放。
4.资源循环利用：推广资源循环利用的理念，建立回收和再利用系统。
5.培训与教育：组织员工培训，提高他们对可持续经营的认识和技能。
6.监督与评估：定期进行监督和评估，确保计划的有效实施。
本计划的实施将分为三个阶段进行。
第一阶段是环境评估，包括对能源消耗、废物产生和资源利用的评估。
第二阶段是制定具体的环保措施，包括节能减排计划和资源循环利用方案。
第三阶段是培训与教育，包括组织员工培训和监督评估。
工作的设想：通过实施本计划，我希望能够提高员工对环境保护的认识和参与度，减少能源消耗和排放，实现资源的有效利用，并推动公司的可持续经营。
1.第一周：进行环境评估，收集并分析相关数据。
2.第二周：制定节能减排措施，包括改进能源使用效率和减少废弃物产生。
3.第三周：推广资源循环利用的理念，建立回收和再利用系统。
4.第四周：组织员工培训，提高他们对可持续经营的认识和技能。
5.第五周：进行监督和评估，确保计划的有效实施。
6.确保环境评估的全面性和准确性。
7.制定具体的节能减排措施，并确保它们的实施。
8.推广资源循环利用的理念，并必要的设备和培训。
9.组织有效的员工培训，确保他们对可持续经营有深入的理解。
10.定期进行监督和评估，及时发现问题并进行调整。
11.环境评估：将组织专业团队进行环境评估，包括能源消耗、废物产生和资源利用的评估。
公司经营工作计划5篇
公司经营工作计划5篇时光在流逝，从不停歇，很快就要开展新的工作了，为此需要好好地写一份计划了。
想学习拟定计划却不知道该请教谁？下面小编给大家分享公司经营工作计划，希望能够帮助大家!公司经营工作计划1紧张忙碌的20__年工作事宜已悄然结束，在过去的一年中经营部在公司领导的高度重视和正确领导下，在我司各职能部门和司属个单位的大力支持和密切配合下，认真执行公司有关规定和决策，努力提高自身业务素质，促进部门内务管理规范化，全力配合公司导向决策，积极拓展了各项业务管理工作，从中不足唯有依靠本部自身承揽、公开中得项目业绩还是寥寥无几。
20__年，新的一年已经到来，经营部将集思广益结合实际制定的详细、具体的计划和分工，责任到人，各司其职，努力提高我们部门员工的业务水平及责任感，牢牢抓住以人为本这一基则发挥人的积极性和创造性，打造出经营部不一样的未来。
20__年经营部各项工作工作简要回顾20__年，在经营部全体人员的努力下，思想稳定团结，各项管理制度不断完善，实现了经营各项工作积极有序地发展，保证了我公司的经营能力逐步提高。
一、承接任务情况20__年公司承接工程共13个，承接合同额约27000万元；具体有:二、合同管理方面情况20__年在合同管理方面总的执行情还是不错的基本上做到了先签合同后进场，不签合同不进场原则，合同签订执行合同审批表程序，经各项目部门审阅批准后执行合同签订，在不同程度上规避不签合同存在的潜风险，但也存在很多不足与问题：在分包合同管理上：①曾出现下属分公司、项目部先施工（购销）再签订现象；②分包合同的起草会签时间过慢；③劳务分包还未能有效的全部实行起来，较大项目且已经建立起劳务分包协议。
三、公开招投标方面20__年公司开具建筑工程招标项目介绍信98项，公司自投公开招投标项目 23只（包括乡镇、部门招标），报名未投16只（区招投标5只，乡镇、部门11只），外借59只（包括乡镇、部门招标，本地区及外省地拟标的房间、市政、装饰项目），公司中标项目6只。
浅谈持续经营
浅谈持续经营引言持续经营是指一家组织或企业在经营过程中，采取一系列措施和策略，以确保长期稳定的发展和良好的经济绩效。
持续经营是企业成功的关键因素之一，可以帮助企业在竞争激烈的市场环境中获得更多的机会并克服挑战。
本文将从战略规划、品牌建设、客户关系管理和创新四个方面探讨持续经营的重要性和实施方法。
1. 战略规划战略规划是企业持续经营的基础。
它涉及到确定企业的目标、愿景和使命，以及确定实现这些目标的具体策略。
一个明确的战略规划可以帮助企业在竞争激烈的市场中保持竞争优势。
以下是一些关键的战略规划步骤：•外部环境分析：了解市场竞争对手、消费者需求和行业趋势，并根据这些信息制定适应性策略。
•内部能力评估：评估企业的内部资源、能力和优势，确定如何利用这些资源来实现战略目标。
•目标设定：设定长期和短期目标，确保目标具体、可衡量和可实现。
•策略选择：根据目标和环境分析选择最合适的策略，包括市场定位、产品创新、合作伙伴关系等。
•实施和监测：制定详细的实施计划，并定期监测和评估战略的执行效果。
2. 品牌建设品牌建设是持续经营的重要组成部分。
一个有力的品牌可以增加企业的竞争力并赋予其独特的市场定位。
以下是一些关于品牌建设的重要注意事项：•定义品牌：确定企业的核心价值观、特点和个性，并将其转化为品牌标识和口号。
•统一品牌形象：确保企业在各个渠道和媒体上传递一致的品牌形象，包括颜色、字体、标志等。
•品牌传播：利用各种传播渠道和工具（例如广告、社交媒体、公关活动）来增强品牌认知度和影响力。
•与客户建立情感连接：通过提供高质量的产品和服务，并与客户建立情感连接，增强客户对品牌的忠诚度。
3. 客户关系管理客户关系管理是持续经营的关键要素之一。
一个成功的客户关系管理策略可以帮助企业保持现有客户的忠诚度并吸引新客户。
以下是一些重要的客户关系管理实践：•提供优质的客户服务：确保客户能够及时得到满足其需求的帮助和支持。
•个性化营销：通过收集客户数据和分析客户行为，为客户提供个性化的产品和服务，以增加客户满意度。
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持续经营计划
致：中国证券投资基金业协会
谨就本次向贵会提交观察会员入会申请而对我司持续经营计划做如下补充说
明：
一、经营成本及资本支撑情况
1、截止我司2016年底，我司股东实缴出资为_____ 万，总资产约为______ 万，净资产约为_____ 万，其中流动性资产约_______ 万。
2016年全年我司营业支出为_____ 万，由于我司2016年度内通过了私募基金管
理人登记申请，正式开展私募基金管理业务，因此在添置固定资产等方面进行了较多的开办费用支出，仅计算房租、人员工资等日常经营支出的话大概为万/月。
以流动资产计算，可支撑未来不低于______ 个月的日常经营支出。
2、收支平衡预测
2016年我司全年营业收入为_____ 万，营业支出为______ 万。
营业支出的说明见
上文，2017年及2018年营业支出预计大幅下降。
同时由于所发行的两只产品陆续建仓并成熟运作，管理费和业绩报酬预计会对营业收入的增长提供较多支撑。
净利润以及利润率预计会大幅增长，保障公司持续良性运作。
二、投资方向及板块
我们判断：2017年下半年，尤其是9月份前后，A股市场的平淡状况有望改善，我们会一方面继续沿着中国产业升级与消费升级的方向深挖新制造”与大消费”,重点关注消费新科技板块。
另一方面也要兼顾潜在的流动性改善。
具体来说，会在tmt中精选估值与增长匹配较好的龙头个股，超配估值与增长匹配相对较好的家电、
轻工、医药、新能源与环保、物流等行业。
（可根据自身情况替换及展开）
三、合规风控经营措施介绍
我司坚持按照如下原则制定和执行风控制度：
1、授权控制贯穿于公司业务的所有环节的始终，包括但不限于：资金募集、投资研究、投资运作、运营保障和信息披露等。
2、建立完善的财产分离制度，私募基金财产与私募基金管理人固有财产之间、
不同私募基金财产之间、私募基金财产和其他财产之间要实行独立运作，分别核算。
3、建立健全相关机制，防范管理的各私募基金之间的利益输送和利益冲突，公平对待管理的各私募基金，保护投资者利益。
具体执行上，我司根据我司的业务类型和协会的要求，建立了适用证券投资类业务的风险管理和内部控制制度，包括：《运营风险控制制度》、《信息披露制度》、《机构内部交易记录制度》、《防范内部交易和利益冲突的投资交易制度》、《合格投资者风险揭示制度》、《合格投资者内部审核流程及相关制度》、《私募基金宣传推介、募集制度》、《公平交易制度》（非证券类不需要）与《从业人员买卖证券申报制度》（非证券类不需要）等相关制度。
四、未来一年的产品规划
我司目前有______ 只存续期内的产品，均为 ______________ 产品（到期
日_____ 年______ 月 _____ 日）o未来一年内我司无提前清盘或产品转让的计划，
另我司计划再新发只产品，主要投资方向为___________________ ，预计规
模_____ 万。
______________ 有限公司
年月日。