摘 要

国内经济不断发展，互联网行业的市场准入也不断放开，许多企业成立并一步步发展壮大，越来越多的互联网企业实行多元化战略，来达到对外扩张、规避风险的目的。每个互联网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。本文运用文献研究法、案例分析法、比较研究法等方法，针对互联网企业实行多元化战略中导致的现金流风险、投资风险、筹资风险等财务问题进行分析总结，列举企业的各项财务报表数据，并探讨问题成因，通过查找文献资料提出了优化信用政策、防范高杠杆融资风险、建立健全风险预警机制等解决措施。希望本文提出的应对措施能够对互联网企业起到指导作用。

关键词：多元化战略；财务风险；互联网行业

Abstract

With the continuous growth of our country's economy and the continuous opening of market access, many enterprises have been established and developed step by step. More and more enterprises choose to achieve the purpose of large-scale risk avoidance through the implementation of diversification strategy. The internal and external environment and economic strength of each enterprise are different, so there will be a lot of problems if the diversification strategy is implemented, and the biggest impact is the financial problem. The implementation of diversification strategy requires a large amount of financial and material resources to support it, which puts high pressure on financing level and solvency. This paper uses the literature research method, case analysis method, comparative research method and other methods. For Internet enterprise implements the strategy of diversifying lead to cash flow risk, investment risk, summarize and analyze financial problem such as financing risk, listed companies in all kinds of financial statement data, and discusses the problem causes, by looking up literature put forward the optimization of credit policy, high leverage to guard against risks, establish and improve the risk early warning mechanism solutions. It is hoped that the countermeasures proposed in this paper can play a guiding role for Internet enterprises.

Key words：diversification strategy; financial risk; internet industry