S公司多元化发展的财务风险研究

Research on financial risk of S company's diversified development

经济的高速发展给企业带来诸多机遇和挑战,企业纷纷选择多元化发展战略。但是多元化发展战略是把双刃剑,有的企业不仅没有获利反而陷入财务危机。S公司作为零售业的领头者,从2012年开始实施多元化发展战略,最终因陷入现金流危机停止多元化经营。文章对S公司2018—2022年财报数据进行分析,试图寻找多元化失败的原因并提出相应建议,以期对零售企业多元化发展提供帮助。

The rapid economic development brings many opportunities and challenges to enterprises,enterprises have chosen diversified development strategy.But diversified development strategy is a double-edged sword,some enterprises not only did not profit but into financial crisis.S company,as the leader of the retail industry,started the diversification strategy in 2012,and finally stopped diversifi-cation by falling into the cash flow crisis.This paper analyzes S company's financial report data from 2018 to 2022,tries to find out the rea-sons for the failure of diversification and puts forward corresponding suggestions,in order to provide help for the diversification development of retail enterprises.