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文章以某省电力公司对下属电业局财务效绩评价与诊断为研究对象 ,从电力企业财务效绩评价结果为财务诊断的起点 ,以财务效绩评价与诊断的内在联系为诊断的依据 ,构建了电力企业财务诊断的分析框架 ,并通过对该省电业局财务效绩的初级结果诊断和深层原因诊断 ,提出了改善财务效绩的途径。
This paper takes a provincial electric power company as its research object to evaluate and diagnose the financial performance of its subordinate electric power bureau. Starting from the financial performance evaluation result of the electric power enterprise as the starting point of financial diagnosis and based on the internal relation between financial performance evaluation and diagnosis, This paper constructs an analytical framework for the financial diagnoses of power enterprises and puts forward ways to improve financial performance through the diagnosis of the primary results and the deep-seated causes of the financial performance of the provincial power industry bureau.