企業發展至某一規模後，為追求更高的成長，常透過多角化策略來執行。而企業如何透過一個具體量化標準或內部轉投資評估系統，來衡量多角化事業轉型目標或策略是否正確，並作出適當的決策，將是一個重要課題。
本研究所採用的研究方法，是運用層級程序分析法(AHP)，求出各項影響因素之重要程度，以供後續評估分析之用；最後並整理歸納出企業執行相關事業轉投資，其關鍵評估因素。
本研究顯示結果，企業多角化轉投資評估之前十大關鍵因素：
1.產業定位明確2.組織內充分溝通發展遠景、經營目標3.產業市場規模、競爭強度、飽和度4.盈餘合理分配5.公司組織架構完善6.領導人經營理念及未來政策7.產業政策、法令規章8.經營團隊專業知識、管理能力9.健全之人事培訓及甄選辦法10.領導人專業知識、策略眼光。
投資前評估作業，雖然無法證明可以對轉投資事業的績效提升具有正面性的加強效果，但對於轉投資事業的風險管控是具有相對性的控制能力的，可以達到降低母公司投資風險的目的。

In order to pursue higher growth, most companies execute the strategies of diversification when they have developed to a certain extent. What will be an important task for a company is that how to measure if the goals and strategies of diversified business trasformation are correct and to make a proper decision through a concrete quantification standard or an internal evaluation system of investment.
This study has found out the related measurement items from the past document records, and throughthe professional training and experience of the experts to proceed with related construction aspect and the selection of evaluation standard first, then consulted the opinions of thescholars, experts and those who actually involved in enterprise operation according to the Analytic Hierarchy Process (AHP) to simplify the complicated problem evaluation systeminto precise factor level system. And to build up a Pairwise Comparison Matrix after it was quantified to find out the Eigenvector of the matrix and to line up the priority sequence among different factors.
The results of this study indicated the top ten critical factors of investment evaluation under diversification management:
1. definite positioning within industry chan 2. adequate communication perspective and management target in company 3. market scale and competition 4. profit distribution 5. perfect organizate 6. leader management belief 7. industry policy and ordinance regulation 8. conducted team with professional knowledge and management ability 9. training 10. leader professional knowledge and strategy insight

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