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| 企业多元化战略财务风险及对策分析 摘 要 每个企业所处的内外部环境不同，经济实力也不同，同样是实行多元化战略也会出现非常多的问题，而影响最大的就是财务问题。实行多元化战略需要大量的财力物力做支撑，对融资水平、偿债能力等都有很高的压力，使现金流紧张财务风险增大。一旦财务风险过大就会导致各种问题威胁到资金链的安全。本文运用案例分析法，通过乐视、方正集团、山东永泰等企业的多元化案例，针对中国企业实行多元化战略中导致的财务问题进行分析总结，列举各企业的各项财务报表数据，分析存在的财务问题与风险，通过查找文献资料提出相应的解决措施。结果发现，三家企业实施多元化战略后出现了坏账风险高，偿债能力底，缺乏完整的风险管理体系等问题。现实中，中国大部分企业都存在类似的问题，希望通过本文提出的应对措施能够给起到指导作用。 关键词：多元化战略；财务风险；资金链；偿债能力 Abstract The internal and external environment of each enterprise is different, and the economic strength is also different. Similarly, the implementation of diversification strategy will also have a lot of problems, and the biggest impact is the financial problem. The implementation of diversification strategy requires a large amount of financial and material resources to do the support, the financing level, solvency and other high pressure, so that the cash flow is tight financial risk increases. Once the financial risk is too large, it will lead to a variety of problems that threaten the security of the capital chain. Case analysis method, this paper USES via Letv, founder group, shandong yongtai companies such as the diversification of case, for Chinese enterprises to implement diversification strategy led to financial problems in the analysis summary, listed companies in all kinds of financial statement data, analysis the financial problems and risks, by looking up literature put forward the corresponding solutions. The results show that after the implementation of diversification strategy, the three enterprises have encountered problems such as high risk of bad debts, low solvency and lack of complete risk management system. In reality, most enterprises in China have similar problems. I hope the countermeasures proposed in this paper can play a guiding role. Key words：diversification strategy; financial risk; capital chain; debt paying ability 目 录 摘 要 I Abstract II 第1章 绪论 1.1 研究背景 1 1.2 研究目的及意义 2 1.3 研究方法与思路 2 第2章 相关概念及相关概念及内容 4 2.1 多元化战略 4 2.1.1 多元化战略的概述 4 2.1.2 多元化战略的类型 4 2.2 财务风险 4 2.2.1 财务风险的概述 4 2.2.2 财务风险的分类 5 第3章 企业多元化战略存在的财务风险 6 3.1 应收账款占比过大，坏账风险高 6 3.2 投资规模大，融资渠道单一，导致偿债能力低下 7 3.3 财务风险防范不充分 8 第4章 企业多元化战略财务风险的应对措施 4.1 改变信用政策，降低坏账风险 9 4.2 关注和防范高杠杆融资风险 9 4.3 建立财务风险管理预警机制 10 结 语 11 参考文献 12 致 谢 8 |
