后金融危机时代，中国的企业正努力通过转变经济增长方式以增强企业的抗风险能力和竞争实力。
After the financial crisis, Chinese enterprises make transformation in order to strengthen risk resisting and competitive ability.
多数观点认为，多元化并不会为企业创造额外的竞争优势，也不能增强企业的抗风险能力，反而会损害企业的价值。
Many believe that a conglomerate does not provide added value, nor can it successfully hedge risk, in turn, will only cause overall devaluation.
建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。
The enterprise accounting system could be considered to perfect accounting subjects, strengthen risk management and implicate total cost management.
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