多元化战略下财务风险分析及控制研究-以乐视网为例.docx

PAGE PAGE II PAGE PAGE IV 多元化战略下财务风险分析及控制研究 ——以乐视网为例 摘要 随着我国社会经济持续发展，市场竞争日趋激烈，企业所面临的经营风险也不断增加。为了确保企业的稳定运营，大多数企业以不再满足于单一产品的经营模式，而是通过实施多元化战略探索新的盈利模式，来应对市场带来的挑战。 企业从分散经营风险、降低营运成本的角度出发，试图通过多元扩张获取更多的生产资源，利用资源整合形成协同效应，取得新的利润增长，提高盈利能力，促使企业不断发展壮大。但是多元化扩张在给企业带来收益的同时会使企业的财务结构变得更为复杂，企业可能面临更大的财务风险，使企业财务风险管理与控制的难度加深。近年来，我国企业多元化的程度不断加深，部分企业被眼前的利益蒙蔽，盲目的进行扩张，导致企业陷入多元化的陷阱中。综上可以看出多元化是一把双刃剑，在经营过程中要从自身情况出发，做到适度多元扩张，培养核心业务；控制负债数量，优化资本结构；加强内部财务整合力度；改善财务风险管理能力。 因此，本文主要对企业多元化战略下财务风险及控制进行研究。在结合国内外相关理论的基础上，采用案例分析的方法，以乐视网为例，主要研究了多元化战略下企业将面临怎样的财务风险及财务风险产生的原因等问题，并就多元化企业在经营中如何加强财务风险控制，提出一些行之有效的建议。 关键词：多元化战略，财务风险，乐视网 Study on Financial Risk Analysis And Control Under Diversification Strategy -- Take LeTV as An Example Abstract With the continuous development of China's social economy and increasingly fierce market competition, the business risks faced by enterprises are also increasing. In order to ensure the stable operation of enterprises, most of them are no more satisfied with the business model of a single product, but instead explore the new profit model by implementing a diversification strategy to meet the challenges brought by the market. From the perspective of diversifying business risks and reducing operating costs, enterprises try to obtain more production resources through diversified expansion, use resource integration to form synergies, achieve new profit growth, improve profitability, and promote enterprises to grow and develop. However, diversified expansion will bring revenues to the company and making the financial structure of it more complicated. The enterprise may face greater financial risks and make the financial risk management and control of the enterprise more difficult. In recent years, the degree of diversification of Chinese enterprises has been deepening, and some enterprises have been blinded by the immediate interests and blindly expanded, which has led to enterprises in a trap of diversification. In summary, we can see that diversification is a do