19世纪80年代多元化浪潮以来，越来越多的企业开始采用多元化战略，
但是否改善了企业的经营，却未有一致定论。中国上市公司中，多元化经营模式占了很大比重。研究多元化是否提高了这些企业业绩，有一定的实际意义。
本文通过对沪深股市上市公司的样本进行回归分析，发现实施多元化经营的公司业绩好于单一经营的公司；相关多元化公司较不相关多元化更能提升公司的业绩；上市公司多元化经营的相关性越高，资产报酬率越高。
关键词（本论文范文的主要论点）：多元化，上市公司，企业业绩，实证分析
ABSTRACT
Ever since diversification became popular around the world in 1980s, more and more companies began to use it as their strategies. But whether or not it can make the companies more profitable still remains a hot topic by the enterprisers. Among the Listed Companies in China, most of them had used diversification. So it is quite necessary to see if diversification has anything to do with the companies’ revenue, in other words, whether it can increase the profit.
By calculating the samples of the listed companies in China and applying Regression Analysis, we can see that the companies that used diversification as their strategies had a better accomplishment than the ones that didn’t, and the companies sold different but related products were more successful than the ones that sold unrelated products. What’s more, the more related the diversification was, the higher the Return on Total Assets (ROA) had become.
Key Words: Diversification, listed companies, revenue, regression analysis
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
