企业非相关多元化经营的现金流定量研究

The Quantitative Study of the Cash Flow Condition in the Unrelated Diversification

结合企业非相关多元化经营特点,研究了非相关多元化经营对现金流状况的影响。选取代表性指标作为解释变量,以非相关多元化水平为被解释变量,利用SPSS 19进行了多元回归模型分析。分析结果表明,过高的非相关多元化水平对现金流状况产生负面影响。根据研究结果,企业可以采取更有效、更有针对性的措施降低财务风险。

In combination with the characteristics of the unrelated diversification enterprise, it studies the unrelated diversification impact on the cash flow condition.Representative indicators are selected as the independent variables,while the unrelated diversification level as the dependent variable.And then it does the multiple regression model analysis by using SPSS 1 9.Analysis results show that high level of unrelated diversification will have a negative effect on cash flow situation.On the basis of the quantitative study,enterprises can adopt more effective and targeted measures to reduce financial risk.