数字化背景下多元化经营对企业财务风险影响研究——以WY公司为例

Research on the Impact of Diversified Operation on Corporate Financial Risk in the Context of Digitalization—Taking WY Company as an Example

在数字经济蓬勃发展的背景下,互联网企业努力在竞争中寻找蓝海。如何进行多元化发展并控制相应的财务风险成为决定企业发展的关键因素。以WY公司为样本,对其2017-2022年的报表数据进行财务分析,从多元化经营的角度分析其可能产生的财务风险,提出了数字化背景下互联网企业进行财务风险管控的路径,结果表明:企业推进多元化时需平衡短期投入与长期回报,强化财务风险管理,互联网企业应谨慎对待多元化决策。最后提出了加强融资风险预警管控和投资活动管理的规范性,发展数字技术和培养科技人才等对策建议。

Against the background of the booming digital economy,Internet enterprises struggle to find blue oceans in the competition.How to diversify and control the corresponding financial risks has become a key factor in determining the development of enterprises.Taking WY Company as a sample,this paper conducts a financial analysis of 2017-2022 statement data.Its possible financial risks are analysed from the perspective of diversification.A path for Internet enterprises is proposed to carry out financial risk control in the context of digitalization.The results show that enterprises need to balance short-term inputs and long-term returns when promoting diversification,strengthen financial risk management,and call on Internet enterprises to be prudent in the diversification decision making.Finally,the paper puts forward countermeasures such as strengthening control of financing risks and the standardization of investment activity management,developing digital technology and cultivating scientific and technological talents.