(单选题)

下列关于制定风险管理策略，说法错误的是（）。

A.在进行风险评估后的下一个步骤是制定风险管理策略

B.企业应根据不同业务特点统一确定风险偏好和风险承受度

C.一般认为风险越大、收益越高

D.不能单纯为规避风险而放弃发展机遇

参考答案：C

参考解析：

如图所示：
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确定风险偏好和风险承受度，要正确认识和把握风险与收益的平衡，防止和纠正两种错误倾向：一是忽视风险，片面追求收益而不讲条件、范围，认为风险越大、收益越高的观念和做法；二是单纯为规避风险而放弃发展机遇。选项C的说法错误，其他说法均正确。本题为选非项，选项ABD不符合题干表述，故本题正确答案选C。

知识点：风险管理的目标与风险管理基本流程注会-公司战略与风险风险与风险管理通用会计资格

下列关于制定风险管理策略，说法错误的是（ ）。

下列关于制定风险管理策略，说法错误的是（）。