| With lots of phenomena and data, traditional financial management activities of operating conditions are analyzed and put forward suggestions to the enterprise. In daily management activities of enterprise, enterprise’s own financial personnel often do the job. A lot of experience and studies show that most of domestic listed companies have the full confidence on their own financial personnel, financial management activities will be limited within the company.They are lack of a kind of seeking external professional financial advice.International financial consultancy in full swing of financial diagnosis business abroad, have been neglected in our country. Financial diagnosis is a more detailed financial management, analysis of enterprise internal structure and external environment at the same time a large number of financial data analysis, find out existing problems and the influencing factors.Along with the rapid development of modern social economy,companies are facing the new financial environment and the more complicated problem.With the continuous development of an enterprise, its own financial problems is also growing, financial diagnosis is just what many enterprises urgently need to be.Researchers in financial diagnosis is worth further exploration,it is also worth our employees constantly practice and application.The purpose of this paper is to research the financial diagnosis problem of state-owned enterprises at present stage, and find out large-scale state-owned listed companies how to get rid of their own long-term backlog of financial problems.With the rapid development of economy in our country, some listed companies are getting harder and harder, such as lack of strategic vision, lack of effective cost management, the problem of financing strategy improper and so on is becoming more and more seductive.The author compare the typical sichuan changhong company is specially chosen as the research object, through a large number of domestic and foreign literature, using the method of literature research, diagnosis and longitudinal transverse diagnosis,.In this paper the process of financial diagnosis, first reviewed the domestic and foreign scholars on financial diagnosis and related research achievements of the evaluation index system, based on the proposed in this paper, the main use of diagnostic index and system.In sichuan changhong development background and internal structure as the basis, through a lot of financial data analysis of sichuan changhong company debt paying ability, operation ability and profitability, and using dupont analysis model and the operating of the financial perspective fully shows the sichuan changhong since each data index, analysis of sichuan changhong germination, development, peak and low ebb,and finally it is concluded that sichuan changhong is starting from the top down rapidly several major sticking point, and the author’s suggestions measures are put forward.In this paper, a total of five chapters, main content chapters as follows:The first chapter is introduction. Introducing the development of our country financial diagnosis problems. Expounded in this article to the problems and the meaning of the study.In the second chapter,study at home and abroad were reviewed.This chapter according to certain logic system, the related research results at home and abroad to reviewed and summarized.Firstly introduces the main contribution of the foreign scholars on the development of financial diagnosis, as well as the financial diagnosis research abroad, and then starting from the introduction of financial management in China and research direction for the development of financial diagnosis lines for whom, and briefly reviews the research achievements of relevant scholars, has laid a good groundwork for article writing.The third chapter is about theory.This chapter mainly uses the financial index system and made the instructions for later writing.The fourth chapter is financial diagnosis.First introduces basic situation of sichuan changhong, and then illustrates the basic situation of the case.Combined with financial diagnosis index system mentioned in this paper and analyzes the results.The fifth chapter is about problems and countermeasures.On the basis of above analysis in this chapter puts forward some proposals concerning the governance, put forward the direction of the enterprise reform and measures from several aspects, for the financial governance of listed companies some of the available methods and suggestions.This article set a listed company as an example to study the enterprise financial problem diagnosis, through financial diagnosis to find out the main problems existing in the enterprise management and development, and according to the different reasons to find a way to solve problems. In this paper, first of all, a relatively complete introduction to financial analysis as the main method of financial diagnosis, then use the financial perspective of diagnosis methods to diagnosis the deeper issues of enterprise through financial data, make financial diagnosis more targeted, more efficient diagnosis and accurate, especially the perspective of the enterprise management concept and management thinking. So that the financial diagnosis effect more expected future decisions. Therefore, the integrity and effectiveness of the financial diagnosis and innovation is the main contribution in this paper. |