相关多元化经营对企业绩效的影响.doc

单位代码 101xx 学号 010101xx
分类号 F230 密级
本科毕业论文
相关多元化经营对企业绩效的影响
-以中国太平洋保险为例
院系名称: 化学化工学院
院系名称: 经济管理学院会计系
专业名称: 会计学(双)
年级: 2010级
学生姓名: 杜xx
指导老师: 袁xx
2015 年 5月31日
相关多元化经营对企业绩效的影响-以中国太平洋保险为例
摘要
全球化使市场竞争不断加剧,企业很难长期只持有一种业务,多元化经营战略是很多公司应该选择的战略之一。然而多元化经营战略不是对每个企业都有益。由于大多数人都觉得多元化经营会影响企业绩效,此项研究已有大量的研究人员在做,而对于保险公司的研究却略显少。本文用案例分析的方法,对太平洋保险公司的多元化经营和企业绩效进行了分析。文中描述了中国太平洋保险近七年的多元化经营现状,并采用资产回报率、每股收益等指标来反应企业绩效,从而可直接看出企业绩效是否与多元化经营有关。本文最后得出的结论是:对于太平洋保险公司来说多元化经营对企业绩效不存在显著影响。通过对本文的研究我们可以大胆推测,对于中国太平洋保险和其它同性质的保险公司,可以减少多元化的投入资源,着重加强核心竞争能力。
关键词:多元化经营,企业绩效,保险公司
Effect of diversification on firm performance in Chinese Pacific Insurance as an example
Author :DU Xiaoxu
Tutor:YUE Xueying
ABSTRACT
Globalization makes petition intensifying, the enterprise is very difficult to long-term holding only one business, the diversification strategy is one of the many strategy panies should select ,However, diversification is not good for each enterprise and it is not necessarily that positive effect is greater than the negative. Because of the diversification may largely affect the corporate performance, this study has a large number of researchers in the study, and for the study of pany is slightly less .With the method of analyzing cases in this article, the diversification and enterprise performance of China Pacific Insurance (Group) Co., Ltd is analyzed. This paper describes China Pacific Insurance (Group) Co., Ltd nearly seven years of diversified operation status, and the return on assets, return assets and other indicators to enterprise performance, which can directly see the effect of diversification on firm performance. The conclusions of this paper are: for China Pacific Insurance (Group) Co., Ltd diversification's effect on firm performance is neutral. By the research of this article we can speculate boldly, the other with the nature of the panies can reduce the resource of diversification strategy to improve petitiveness.
Key words: diversification strategies,enterprise