本文選題：G公司 + 多元化經(jīng)營(yíng)��； 參考：《安徽大學(xué)》2014年碩士論文

【摘要】：多元化經(jīng)營(yíng)一直是學(xué)術(shù)界關(guān)注的熱點(diǎn),相關(guān)學(xué)科的學(xué)者紛紛從各自的角度對(duì)多元化進(jìn)行研究,但是關(guān)于多元化經(jīng)營(yíng)能否提升企業(yè)價(jià)值尚未達(dá)成共識(shí)。在實(shí)務(wù)中,企業(yè)發(fā)展到一定程度時(shí),經(jīng)常會(huì)面臨專業(yè)化經(jīng)營(yíng)還是多元化經(jīng)營(yíng)的抉擇。由于市場(chǎng)競(jìng)爭(zhēng)的日益激烈,我國(guó)很多企業(yè)選擇了多元化經(jīng)營(yíng),但大部分未實(shí)現(xiàn)預(yù)期的目標(biāo)。相比之下,西方發(fā)達(dá)國(guó)家的企業(yè)在經(jīng)歷多元化發(fā)展熱潮之后,現(xiàn)在紛紛剝離不相關(guān)業(yè)務(wù),重新回歸主業(yè)。面對(duì)中西方企業(yè)多元化經(jīng)營(yíng)現(xiàn)狀的差異,結(jié)合實(shí)際所處環(huán)境、研究我國(guó)企業(yè)的多元化經(jīng)營(yíng)問題已經(jīng)成為一種迫切的需要。 本文在多元化理論分析和實(shí)證研究文獻(xiàn)回顧的基礎(chǔ)上,以我國(guó)白酒行業(yè)的典型企業(yè)——G公司為研究對(duì)象,以G公司的多元化發(fā)展為主線,運(yùn)用財(cái)務(wù)分析工具評(píng)價(jià)其多元化經(jīng)營(yíng)業(yè)績(jī),總結(jié)其多元化發(fā)展的問題,并針對(duì)發(fā)現(xiàn)問題和未來的發(fā)展提出意見建議。 全文共分為五個(gè)部分。第一部分為引言部分,主要介紹本文的研究背景、研究意義和研究方法,回顧和總結(jié)國(guó)內(nèi)外學(xué)者的主要研究觀點(diǎn)。第二部分為多元化相關(guān)概念和理論,主要介紹了多元化的基本概念、經(jīng)營(yíng)效應(yīng)以及經(jīng)營(yíng)績(jī)效的衡量方法。第三部分是G公司多元化經(jīng)營(yíng)現(xiàn)狀分析,主要對(duì)其多元化類型、歷程、動(dòng)因和績(jī)效進(jìn)行詳細(xì)分析。在多元化經(jīng)營(yíng)績(jī)效分析部分,主要采用財(cái)務(wù)指標(biāo)分析法,從盈利能力、運(yùn)營(yíng)能力、財(cái)務(wù)風(fēng)險(xiǎn)、收益風(fēng)險(xiǎn)四個(gè)維度綜合反映G公司的多元化經(jīng)營(yíng)績(jī)效,并總結(jié)G公司多元化經(jīng)營(yíng)過程中存在的問題。第四部分在前文的分析基礎(chǔ)上,針對(duì)發(fā)現(xiàn)的問題提出相應(yīng)的改善建議,并結(jié)合G公司多元化經(jīng)營(yíng)現(xiàn)狀和所處外部環(huán)境進(jìn)行SWOT組合分析,提出其未來的發(fā)展建議。第五部分概括了研究結(jié)論與啟示,并展望未來的研究方向。 本文選取典型的酒類企業(yè)——G公司為研究對(duì)象,結(jié)合多元化相關(guān)理論和財(cái)務(wù)分析工具,較為全面地闡明了G公司的多元化經(jīng)營(yíng)現(xiàn)狀。相對(duì)于現(xiàn)有的多元化經(jīng)營(yíng)研究文獻(xiàn)而言,本文采用案例研究方法,使得研究更加深入和細(xì)致,有助于理解現(xiàn)實(shí)中我國(guó)企業(yè)多元化選擇的動(dòng)因及經(jīng)濟(jì)后果相關(guān)問題。
[Abstract]:Diversification has always been a hot topic in academic circles. Scholars of related disciplines have studied diversification from their own perspectives, but there is no consensus on whether diversification can enhance the value of enterprises. In practice, when enterprises develop to a certain degree, they often face the choice of specialization or diversification. Because of the increasingly fierce market competition, many enterprises in our country choose diversification, but most of them fail to achieve the expected goal. In contrast, companies in Western developed countries, after experiencing a wave of diversification, are now spinning off unrelated businesses and returning to the main business. In the face of the difference between Chinese and western enterprises in the present situation of diversification, it has become an urgent need to study the diversification of enterprises in our country in combination with the actual environment. Based on the analysis of diversification theory and the literature review of empirical research, this paper takes G Company, a typical enterprise of liquor industry in China, as the research object, and takes the diversified development of G Company as the main line. This paper uses financial analysis tools to evaluate its diversified management performance, summarizes the problems of its diversified development, and puts forward some suggestions for finding the problems and the future development. The full text is divided into five parts. The first part is the introduction part, mainly introduces the research background, the research significance and the research method, reviews and summarizes the domestic and foreign scholars' main research viewpoint. The second part is related to the concept and theory of diversification, mainly introduces the basic concept of diversification, management effect and the measurement of business performance. The third part is the analysis of the status quo of G company diversification, mainly on its diversification type, history, motivation and performance. In the part of performance analysis of diversified management, the paper mainly adopts financial index analysis method to reflect the diversified management performance of G company from four dimensions: profitability, operation ability, financial risk and income risk. And summarizes the G company diversification process exists in the question. On the basis of the above analysis, the fourth part puts forward the corresponding suggestions for improvement of the problems found, and carries out SWOT combination analysis on the present situation and external environment of G company diversification, and puts forward some suggestions for its future development. The fifth part summarizes the research conclusions and enlightenment, and looks forward to the future research direction. In this paper, a typical liquor company, G Company, is selected as the research object, combining with the theory of diversification and financial analysis tools, the present situation of G company's diversified management is expounded comprehensively. Compared with the existing literature on diversification, this paper uses the case study method to make the study more thorough and detailed, which is helpful to understand the causes and economic consequences of diversification in China.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F426.82;F272

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