V tem prispevku prikazujeva obstoječe stanje na področju obvladovanja tveganj v slovenskih podjetjih in pojasnjujeva (ne)obvladovanje tveganj v slovenskem potranzicijskem okolju glede na različne teoretične motive za obvladovanje tveganj na ravni podjetja. Zakonodaja in slovenski računovodski standardi (SRS), ki povzemajo mednarodne računovodske standarde (MRS) oziroma mednarodne standarde računovodskega poročanja (MSRP), prinašajo nove dosežke na področju obravnavanja tveganj v slovenskem gospodarstvu, kjer sami motivi ne zagotavljajo zadostne spodbude menedžerjev za obvladovanje tveganj. Predvsem podjetja, ki so zavezana k sestavljanju konsolidiranih računovodskih izkazov v skladu z MRS/MSRP, so iz tega vidika v zadnjih letih naredila večji napredek. Ali bodo v tem spoznala dodano vrednost, je odvisno predvsem od sprememb sedanjega načina upravljanja podjetij.

The article presents the existing risk-management situation in Slovene companies and explains the (non)management of risks in the Slovenian post-transition environment from the standpoint of various theoretic motives for risk management at the company level. Both the Slovene legislation and the Slovene Accounting Standards (SAS) based on the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) have contributed new achievements in the risk management of Slovene economy even in those companies in which the motives themselves do not sufficiently stimulate the management to manage the risks. In the recent years considerable improvement in this regard has been noticed in particular in the companies that are obliged to prepare consolidated financial statements under the IAS/IFRS. Whether or not the companies will recognize this as added value mainly depends on the changes in the applied manner of company management.