摘要随着社会进入新时代，社会市场竞争愈演愈烈，许多企业单一化的经营模式已难以满足社会的各项新需求，难以顺应时代的新趋势。由此，我国许多企业的投资者纷纷效仿和学习外国企业多元化的经营战略模式。近年来，国内越来越多的企业向多元化经营模式转型。多元化经营虽然能在企业瓶颈时期带给企业一定的经济效益，但随着投资项目的增加，其财务风险难以规避，风险程度加大，同时企业的财务管控难度也会随之加深。实行多元化经营，在不同的行业中，各个企业需要综合考虑自身各项资源的合理配置问题，以实际情况作出有效的决策。本文在基于多元化经营战略对财务风险的影响，以制药行业中早期进入多元化经营模式的金木药业集团作为案例对象，主要分析金木药业多元化经营战略发展动因和财务状况，识别财务风险并提出相关面临财务风险的管控举措与建议。关键词：多元化经营；财务风险；风险控制ABSTRACTAsthesocietyenterstheeraofinnovation,thesocialmarketcompetitionisbecomingmoreandmorefierce,thesinglebusinessmodelofmanyenterpriseshasbeendifficulttomeetthenewneedsofthesociety,anditisdifficulttoadapttothenewtrendofTheTimes.Therefore,manyinvestorsofChineseenterpriseshaveimitatedandlearnedthediversifiedbusinessstrategymodelofforeignenterprises.Inrecentyears,moreandmoredomesticenterpriseshavetransformedtodiversifiedbusinessmodels.Althoughdiversifiedoperationcanbringcertaineconomicbenefitstoenterprisesinthebottleneckperiodofenterprises,withtheincreaseofinvestmentprojects,theirfinancialrisksaredifficulttoavoid,andthedegreeofriskincreases.Atthesametime,thedifficultyoffinancialcontrolofenterpriseswillalsodeepen.Implementdiversifiedmanagement,indifferentindustries,eachenterpriseneedstocomprehensivelyconsiderthereasonableallocationoftheirownresources,tomakeeffectivedecisionsinaccordancewiththeactualsituation.Undertheoverviewbasedonthetheoryofrelevantdiversifiedoperation,thispapertakesjinmuPharmaceuticalGroup,whichenteredthediversifiedbusinessmodeintheearlystageofthepharmaceuticalindustry,asthecaseobject,mainlyanalyzesthediversifieddevelopmentmotivationandfinancialstatusofJinmuPharmaceutical,identifiesfinancialrisksandputsforwardcontrolmeasuresandsuggestionsforrelevantfinancialrisks.Keywords：DiversifiedOperation;FinancialRisk;RiskControl目录第1章前言.......................................................................................................................................1第2章多元化经营和财务风险的理论概述...................................................................................12.1多元化经营的相关概念.....................................................................................................12.1.1多元化经营定义......................................................................................................12.1.2多元化经营类型......................................................................................................12.1.3多元化经营特点......................................................................................................22.2财务风险的相关概念.........................................................................................................22.2.1财务风险定义..........................................................................................................22.2.2财务风险类型..........................................................................................................22.3多元化经营对财务风险的影响..............................................................................
