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1、 基于多元化经营战略企业财务管理研究以资源型企业为例摘要随着经济的发展，我国企业发展迅速，企业经营方式也在不断的转变，随着企业做大做强，越来越多的企业已不再采用单一化经营方式，逐渐走上多元化经营管理道路，为了适应社会发展，也使得企业具有更强的抗风险能力。很多人认为企业采取多元化经营可以实现规避风险、资源共享，增加企业整体竞争力，综合实力增加，有效的避免市场风险。但是多元化经营也会给企业带来很多经营管理风险，增加企业运营难度、经营管理效率下降等，比较突出的是，多元化经营使得企业财务管理更加困难。本文主要是对多元化经营战略下的企业财务管理展开研究，以文献综述、财务管理与多元化经营的理论为基础，研究
2、多元化经营与财务管理之间的关系，以资源型企业为例，剖析多元化经营战略下的财务管理出现的问题，从而提出改进策略。本文主要是分为五部分来写，第一部分是介绍研究背景与意义、国外研究综述与文章的框架；第二部分是企业多元化经营与财务管理相关理论，主要包括多元化经营的涵义与多元化经营战略的风险，以与企业财务管理的主要容、模式与特征；第三部分论述多元化经营与财务管理的关系，以与多元化经营对财务管理的影响；第四部分是以前面理论研究为基础，对资源型企业多元化经营财务管理进行分析，分析资源型企业多元化经营的现状，从中找出财务管理出现的问题，研究发现在财务控制、财务整合、资本配置、财务管理体制以与财务风险方面存在问
3、题，第五部分是根据第四部分研究发现资源型企业多元化经营财务管理出现的问题，提供相应的解决策略，本文认为应该转变财务管理模式，完善部资本市场，加强财务管理控制欲财务整合，建立财务风险预警机制，加强对企业资金的集中处理与核算，给资源型企业财务管理提供一个参考，期望可以促进资源型企业多元化经营战略下财务管理，促进企业发展。关键字：多元化经营战略；财务管理；资源型企业；财务风险AbstractSince the reform and opening up, Chinas rapid economic development, constantly improve the market economic
4、 system, our country enterprise develops rapidly, more and more enterprises are no longer satisfied with a single mode of operation, gradually embarked on a diversification of the road, in recent years the study on the diversified management is very much, some think that the enterprise diversificati
5、on can voluntary sharing, risk aversion, while others think that diversification is to increase the difficulty of enterprise management, the personnel and property scattered resources, operating efficiency, increased business risk. This paper is mainly on the diversification strategy of enterprise f
6、inancial management research, financial management in the enterprise management occupies an important position, and has become a diversified business enterprise management trend, resource-based enterprises as Chinas economic development make an important contribution, in the national economy plays a
7、n important role, but with the resources industry and marketing the development of economy, the resources in the area of financial management a lot of problems, the article on resource-based enterprises diversified business strategy financial management has a positive and practical significance.This
8、 paper is divided into five parts, the first part mainly introduces the research background and the significance, domestic and foreign research, as well as the framework; second part is mainly diversified management and enterprise financial management theory analysis, including the diversification o
9、f the meaning and the risks of diversification strategy, and corporate financial management the main contents, mode and characteristics; the third main part of diversification and financial management, as well as the diversification effect on financial management, research and development, diversifi
10、cation can promote enterprise financial management, also be enterprise financial management to bring about risk, diversification is the main effect of financial management in internal capital market, financial integration and financial control and other aspects; the fourth part is in front of theory
11、 research based on the resource-based enterprises, diversified business financial management analysis, analysis of resource type enterprises diversified management current situation, find out the problems of financial management, study finds in financial control, financial integration, capital alloc
12、ation, financial management system and financial risk existing problems, the fifth part is according to The fourth part studies found that resource enterprise diversification of financial management problems, offer corresponding solution strategy, the article thinks should change the mode of financi
13、al management, improve the internal capital market, strengthen financial management control to the financial integration, the establishment of financial risk warning mechanism, to strengthen enterprise fund centralized processing and accounting, to resource type enterprise financial management to pr
14、ovide a reference, hope to promote resource-based enterprises diversified business strategy financial management, promote enterprise development.Keywords: diversification; financial management; resource type enterprise; financial risk / 目 录1.导论11.1 研究的背景与意义11.2 国外研究综述11.2.1 国外研究综述21.2.1.2国研究综述21.3 研
15、究方法与研究容31.3.1 研究方法31.3.2 研究容42.相关理论分析52.1 多元化经营战略理论分析52.1.1 多元化经营的概念与涵义52.1.2 多元化经营战略的风险52.2 企业财务管理相关理论72.2.1财务管理的主要容72.2.1.1 筹资管理72.2.1.2 投资管理82.2.1.3利润分配管理82.2.1.4 财务控制92.2.1.5 审计监督92.2.1.6 财务评价102.2.2 企业财务管理主要模式102.2.2.1 集权式102.2.2.2 分权式112.2.2.3 相融式113.多元化经营与财务管理的影响123.1 多元化经营与财务管理的矛盾分析123.1.1 资
16、产协调困难的矛盾123.1.2 企业多元化经营与财务失控的矛盾133.2 多元化经营与财务管理的关系133.2.1多元化经营促进企业财务管理133.2.2多元化经营加大财务风险144.资源型企业多元化经营战略下财务管理状况154.1 资源型企业多元化经营现状154.2 资源型企业多元化经营战略下财务管理出现的问题174.2.1财务整合困难174.2.2 财务控制薄弱174.2.3 财务风险加剧184.2.4部资本市场资本配置效率低194.2.5 财务管理体制落后205.完善多元化经营战略下财务管理措施205.1 转变企业财务管理模式205.2 完善企业部资本市场215.3 加强企业部财务管理控制225.3.1 财务制
