摘要
近年来,我国不少企业追求多元化经营模式,试图通过多元化经营减轻企业经营风险,使企业走上健康稳定发展的道路。然而,现实却让人们看到多元化经营使许多企业走上了陷入财务危机甚至破产危机之路。本文主要从企业财务角度分析了企业多元化经营的理论依据及实务中存在的误区,并结合我国企业具体实践,提出企业如何正确实施多元化战略。
Recent years, many Chinese enterprises pursue diversified management mode and try to reduce management risk of enterprises by using diversified management mode in order to make enterprises develop healthily. However, the reality is that diversified management makes many enterprises financial crisis and bankruptcy. This paper analyzes theoretical basis and trap in diversified management of enterprises and points out how to correctly implement diversified strategy based on practice of Chinas enterprises.
出处
《重庆工商大学学报(社会科学版)》
2006年第1期67-69,共3页
Journal of Chongqing Technology and Business University:Social Science Edition
关键词
企业管理
财务分析
企业多元化经营
diversified management
enterprise management
financial analysis