多元化战略是现代很多企业为扩张而采取的经营方式之一，它能帮助企业在扩大规模的同时，
增强自身在市场上的竞争力、满足顾客的多样化需求。但是有些企业却因不当的多元化扩张战略而承受着巨大的财务风险，面临着债务、现金流短缺、利润下滑等难题，甚至最终遭遇破产的命运。本文旨在通过重点分析合俊集团的案例，总结企业在多元化扩张过程中较为典型的财务风险的表现形式，并分析产生这些风险的原因，最后为企业在扩张过程中降低这些风险提出合理化的建议。本文采用的是举例分析法和比较法。
在企业多元化扩张过程中，财务风险通常表现在企业盈利能力、债务风险以及资金链等方面，而这些风险则是由企业内部的经营管理策略和外部因素共同作用形成的。
关键词：多元化扩张，财务风险，表现形式，原因
Abstract
A lot of companies tend to depend on diversification operation strategy so as to enlarge their scales and enhance their competitiveness in markets, so as to satisfy the customers with different needs. In another hand, some companies are suffering from great financial risk resulted from rapid explanation. They face the problems of high liabilities, low income and the sack of cash flow, and even part of them go bankrupt in the end.
In this paper, I will sum up the most typical forms of financial risks in the course of diversification and analyze why the risks occur. At last I will give some advise about how to reduce the risks. I mainly use the method of giving examples and comparative analysis.
In the process of diversification, financial risks of an enterprise usually lie in profitability, liability and cash flow. And all of these cause from the internal business strategy and external factors.
Key Words: Diversification, Financial Risk, Forms, Reasons
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