我国资本市场上的图书出版发行类上市公司普遍存在业务多元化发展的情况,通过实证分析,我们发现,业务多元化程度较高的公司的营收增长速度快于多元化程度较低的公司,这说明新业务为公司提供了较为强劲的营收增长动力。同时,上市公司也要关注新业务的毛利率水平,动态调整优化业务结构,提升整体业务组合的毛利率水平,从而实现健康成长。 Through the empirical analysis, we find that the companies with higher business diversification grow faster than those with less diversified businesses. However, in the listed companies in China’s capital markets, there is a widespread diversification of the books, This shows that the new business provides the company with a more robust revenue growth momentum. At the same time, listed companies should also pay attention to the gross profit margin of new businesses, dynamically adjust and optimize the business structure, and raise the gross profit margin of the overall business portfolio so as to achieve healthy growth.