多角化经营(Diversification)是指企业经营的扩展。具体来说,就是企业同时生产或提供两种以上基本经济用途的产品或劳务,并面向多个目标市场的一种经营策略。近年来,随着我国经济体制改革的深入,社会需求日趋多样化,新兴产业不断涌现,市场竞争愈来愈激烈。企业的市场导向逐渐确立,这些都为多角化经营创造了基本的前提条件。因此,许多企业采用了良好的经济效益,企业很快壮大成长起来,但也有一些企业在多角化经营中陷入了困境。经营失败的主要原因是这些企业违背了多角化经营的原则,忽视了多角化本身的条件要求。结果不但没能发挥多角化的优势,反而给企业带来了损失。甚至招致企业的衰败。通过对中外企业多角化经营实例的研究,本文总结出实施多角化经营的四条禁忌,供选择多角化经营策略的企业参考。 Diversification refers to the expansion of business operations. Specifically, it is a business strategy for companies to produce or provide products or services of more than two basic economic uses at the same time, and to target multiple markets. In recent years, with the deepening of the reform of China’s economic system, social needs have increasingly diversified, new industries have emerged, and market competition has become increasingly fierce. The market orientation of enterprises is gradually established. All these have created the basic preconditions for diversification. Therefore, many companies have adopted good economic benefits, and companies have quickly grown and grown up, but there are also some companies that have been trapped in diversified operations. The main reason for the failure of these operations was that these companies violated the principle of diversification and ignored the requirements of diversification itself. The result has not only failed to take advantage of diversification, but has also caused losses to the company. It even led to the decline of the company. Through the research on diversified business cases of Chinese and foreign companies, this paper summarizes the four taboos for the implementation of diversification operations, and provides a reference for companies that choose to diversify their business strategies.