财务诊断是以改善经营管理,提高经济效益为目的,揭出存在问题的关键,提出改进措施,并付诸实施的一种现代化管理方法。诊断分为外部诊断和内部诊断。外部诊断是由企业委托专业的咨询(或诊断)部门,或由主管单位派人来进行;内部诊断是由企业自行组织人力进行的自我诊断。两种诊断都是为了一个目的。凡有条件的企业都应以内部诊断为主,由点到面逐步扩大,不断积累经验,加以推广。诊断,根据需要可以是综合的,也可以是专题的。综合诊断是全面的,专题诊断是局部的。由于 The financial diagnosis aims at improving the management and improving the economic benefits, exposing the key to the problems, proposing improvement measures and putting into practice a modern management method. Diagnosis is divided into external diagnosis and internal diagnosis. External diagnosis is commissioned by the company’s professional consulting (or diagnostic) department, or by the competent authority to send people to carry out the internal diagnosis is self-diagnosis by the company’s own organization of human resources. Both types of diagnosis are for one purpose. All qualified companies should focus on internal diagnostics, gradually expand from point to point, and accumulate experience to promote them. Diagnosis can be comprehensive or topical as needed. Comprehensive diagnosis is comprehensive and topical diagnosis is partial. due to