随着市场经济在我国的发展,企业之间的竞争空前激烈。为了分散经营风险,提高资本运营效率,促进企业更好更快地发展,不少企业开始采取多元化经营战略。多元化经营是企业在具体发展阶段和行业背景下的一种选择:或是加速成长,培育新的增长点;或是充分利用资源优势,突出核心竞争力。多元化经营战略本身并不存在弊端,但为什么会有那么多企业在多元化经营中失败了呢?本文将探讨企业多元化经营存在的风险以及相应的财务对策。 With the development of market economy in our country, the competition among enterprises is unprecedentedly fierce. In order to diversify operational risks, improve the efficiency of capital operation and promote better and faster development of enterprises, many enterprises began to adopt diversified management strategies. Diversification is an option for enterprises in the specific development stage and industry background: to speed up growth and foster new growth points; or to make full use of resources and highlight core competitiveness. Diversification strategy itself does not exist drawbacks, but why so many companies failed in the diversification? This article will explore the risks of diversified operations and the corresponding financial measures.