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企业多元化经营对财务管理的影响
引用本文:张淑仙. 企业多元化经营对财务管理的影响[J]. 鞍山科技大学学报, 2010, 0(3)
作者姓名:张淑仙
作者单位:辽宁科技大学工商管理学院;
摘    要:应用现代管理理论和财务理论,结合中国企业现状,从收益和风险两个方面分析企业多元化经营对财务管理的影响。揭示企业应专注于主业,以成本领先优势产生利润,对负债的结构性管理应把重点放在负债到期结构问题上,从而有效加强企业的财务效力,促进企业的成长和发展。

关 键 词:经营多元化  资产净收益率  财务风险  

Impact of enterprise diversification management on financial management
ZHANG Shu-xian. Impact of enterprise diversification management on financial management[J]. Journal of Anshan University of Science and Technology, 2010, 0(3)
Authors:ZHANG Shu-xian
Affiliation:ZHANG Shu-xian(School of Business Administration,University of Science and Technology Liaoning,Anshan 114051,China)
Abstract:Modern management theory and financial theory are applied in this paper,by combining with the current situation of Chinese business enterprises,the impact of enterprise diversification management on financial management from both profits and risks are analyzed,it reveals that Chinese business enterprises should focus on their core business,and generates the profits from the cost advantages.The structure management of debt should focus on debt maturity structure in order to effectively strengthen enterprise ...
Keywords:diversification management  net capital profit rate  financial risks  
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