SSSDScientific and Social Sustainable Development3066-89643066-8980Art and Technology10.61369/SSSD.2026080034Article跨境风险治理结构理论——CBRGF 框架的构建与阐释https://artdesignp.com/journal/SSSD/2/8/10.61369/SSSD.2026080034武军,IKE M.KITILI2026282026-04-28跨境经营中的风险治理长期面临制度差异与组织能力之间的张力。现有风险管理框架多聚焦于流程或合规，难以系统应对跨境场景下由制度异质性引发的结构性风险。本研究提出跨境风险治理框架，将风险界定为制度差异与治理能力缺口协同作用的结果，构建了以“结构、模型、能力、决策”为核心语言的理论体系。通过引入成熟度评估工具与结构化设计路径，该理论实现了从抽象风险感知到可量化、可操作治理方案的有效转化。中非跨境数据、供应链及反腐败三个典型案例验证了理论的解释力与落地性。本理论旨在为企业跨境经营提供可复制、可持续的风险治理能力，并为相关领域的学术研究提供新的分析框架。跨境经营,风险管理,风险治理

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