多元化战略下企业财务风险与控制—以恒大集团为例.docxVIP

PAGE II PAGE II 多元化战略下企业财务风险与控制 ——以恒大集团为例 摘 要 在经济全球化高速发展的时代，企业实施多元化转型是必然的。 然而，多元化战略的实施存在一定的风险，这就成为许多企业苦恼的问题。若企业在实施多元化扩展经营期间遭遇财务危机，应该如何做好财务风险的控制来缓解财务压力呢？本文采用案例分析的方式对恒大集团的多元化扩展经营作了详细的分析，以此来分析研究财务风险控制的防范措施。本文按照“理论阐述—提出问题—分析问题—解决问题—得出结论”的结构来研究恒大集团多元化对财务风险的管控机制与措施。开端阐释了多元化战略的相关概念，对财务风险的动因以及财务风险控制的程序作了分析。其次了解恒大开始实施多元化战略的公司财务状况、运营能力等指标，对集团的基本情况与发展过程作了详细的介绍，包括成功的和失败的附属产业多元化发展过程介绍。对恒大集团多元化发展阶段的财务数据作了统计，分析其延伸产业的运营状况、盈利能力对集团整体财务风险的影响以及导致集团面临财务风险的原因，并针对这些原因提出了合理的财务风险控制措施。然后向实施多元化战略的企业提出了一些建议：如何防范和控制财务风险。最后得出结论：第一，房地产业是一个企业资产负债水平相对较高的行业。第二，企业多元化扩展经营必须注重对财务风险的管控，完善公司治理机制。 关键词：多元化战略；财务风险；财务风险的控制 Corporate Financial Risk and control under diversification strategy: A case study of Evergrande Group Abstract In the era of rapid development of economic globalization, it is inevitable for enterprises to implement diversified transformation. However, there are some risks in the implementation of diversification strategy, so this has become a problem of many enterprises. If an enterprise encounters financial crisis during the implementation of diversification, how to control the financial risk to alleviate the financial pressure? In this paper, the case analysis of Evergrande Groups diversified expansion of the management of a detailed analysis to study the financial risk control measures. This paper studies the diversification control mechanism and measures of Evergrande Group on financial risk according to the structure of theory of Foshan as a problem-analysis as a problem-solving as a conclusion . At the beginning, the author explains the concept of diversification strategy, analyzes the cause of financial risk and the procedure of financial risk control. Secondly, the companys financial status, operating capacity and other indicators of the diversification strategy that Evergrande has started to implement are known, and the groups basic situation and development process are introduced in detail, includes an introduction to the process of successful and unsuccessful diversi