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本文将从五个方面来剖析目前我国电煤困境背景下的发电企业财务绩效存在的突出问题,在此基础上提出若干提升发电企业财务绩效的策略:完善发电企业财务绩效评价指标,完善发电企业财务绩效变化的核算指标,重视协同效应改善发电企业的财务绩效,持有闲置的煤炭资源改善发电企业财务绩效,重视负债资本和权益资本的比例关系。总之,我们需要从一系列的制度建设上入手,提高和改善发电企业的财务绩效,不断突破电煤困境对于发电企业的生产能力的制约,实现发电企业的良性发展,造福国计民生。
This article will analyze the outstanding problems existing in the financial performance of power generation enterprises under the background of coal dilemma in our country from five aspects. Based on the above, we put forward some strategies to improve the financial performance of power generation enterprises: perfecting the financial performance evaluation indicators of power generation enterprises and perfecting the power generation enterprises Accounting indicators of changes in financial performance, focusing on synergy to improve the financial performance of power generation companies, holding idle coal resources to improve the financial performance of power generation enterprises, attention to the proportional relationship between debt capital and equity capital. In short, we need to start from a series of system construction to improve and improve the financial performance of power generation companies, constantly breaking the constraints of coal power plight for the production capacity of power generation companies to achieve the benign development of power generation enterprises, the benefit of the national economy and the people’s livelihood.