In recent years, with the deepening of electric power system reform, powergeneration group has achieved rapid development, but because of the cost of thecoal, water, transportation, etc rising and fluctuating, the power generation groupoperation situation is not optimistic in our country. In this grim situation, the powergeneration group’s financial analysis, especially the different power groups forcomparative analysis of the growing importance of financial, only by understandingthe financial aspects of the distinction between groups and gaps as well as thefactors that lead to differences and gaps, in order to generate electricity group’sfuture business development to provide direction and clues.Feasible strategies, advanced management methods and actively fulfill theirsocial responsibilities is to ensure that the enterprise stakeholders can get gooddevelopment in the fierce market competition of prerequisites. Therefore this articleselects the enterprise strategy, value chain and social responsibility perspectives tocompare power generation groups’ finance. Based on the elaboration of the relatedtheory of financial analysis, strategy, value chain, social responsibility; first discussthe difference and improvement of the multidimensional views financial analysisand traditional financial analysis. Then according to the industry characteristics ofpower generation group, and the problems existing in the financial analysis,respectively from the perspective of the selected financial indicators specificanalysis how to analyze financial comparison under the perspective of powergeneration group. Finally choose two power generation groups carry on the caseanalysis, and based on the differences of financial comparison results to indicatedirections for power generation group adjustment strategy, optimization of valuechain management and the implementation of the social responsibility ofstakeholders, to overcome the defect of traditional financial analysis and to makethe power generation group can be more targeted to solve financial problems, tappotential, find and cultivate the power generation group of competitive advantage,improve the competitiveness of power generation group and the sustainabledevelopment ability. |