Abstract: In combination with the characteristics of the unrelated diversification enterprise, it studies the unrelated diversification impact on the cash flow condition.Representative indicators are selected as the independent variables, while the unrelated diversification level as the dependent variable. And then it does the multiple regression model analysis by using SPSS 19. Analysis results show that high level of unrelated diversification will have a negative effect on cash flow situation. On the basis of the quantitative study, enterprises can adopt more effective and targeted measures to reduce financial risk.

Key words: Unrelated diversification, Entropy index, Cash flow condition, Multiple regression model, Correlation

摘要：  结合企业非相关多元化经营特点, 研究了非相关多元化经营对现金流状况的影响。选取代表性指标
作为解释变量, 以非相关多元化水平为被解释变量, 利用S P S S1 9进行了多元回归模型分析。分析结果表明, 过高的
非相关多元化水平对现金流状况产生负面影响。根据研究结果, 企业可以采取更有效、 更有针对性的措施降低财务
风险。

关键词: 非相关多元化,  , 熵指数,  , 现金流状况, 多元回归模型, 相关性