本文以沪、深两市上市公司2001-2004年数据为样本,通过建立多元回归模型,分析了上市公司获利能力与产品结构或行业结构多元化之间的关系。研究表明:产品结构多元化与企业的利润规模、收入规模和获利能力有密切的关系,利润规模与产品种类集中度呈正向相关关系,收入规模与产品种类集中度呈正向相关关系,获利能力与产品种类集中度呈反向相关关系。 Based on the data of 2001-2004 listed companies in Shanghai and Shenzhen, this paper analyzes the relationship between the profitability of listed companies and the diversification of product structure and industry structure through the establishment of multiple regression models. The results show that the diversification of product structure is closely related to the profit scale, income scale and profitability of enterprises, the positive correlation between profit scale and product category concentration, the positive correlation between income scale and product category concentration, Capacity and product concentration was inversely related.