摘要：Specialists consider a financial diagnosis necessary for measuring the profitable-ness of invested capital and for estimating the economic and financial equilibrium, which has a certain influence on the economic, financial, and bankruptcy risk rate. Thus, the main pur-pose of any financial diagnosis is to point out the financial state of the company in order to identify possible causes and effects. A financial diagnosis starts with determining and inter-preting a set of economic- financial indicators, which are calculated based on the financial balance sheet.
