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随着能源行业电动、市场、数字和绿色革命的加速演进，新技术如人工智能、5G、区块链等驱动产业转型，全产业链竞争日益激烈，传统经营模式面临严峻挑战，在此背景下，A公司着手推进事业部制改革，旨在优化流程、提高竞争力，促进从“生产型”向“经营型”企业转变，有助于A公司集中资源进行技术研发和创新，提高战略调整能力以适应市场需求和变化。
本文首先对财务绩效的相关文献进行了梳理，对各类评价方法进行整理，最终引入模糊综合评价法和层次分析法相结合的方法。其次，对本文研究的案例对象A公司的情况进行阐述，介绍了A公司推进事业部制改革的动因，同时对A公司事业部制改革对其财务绩效产生影响的作用机理进行梳理。第三，根据模糊综合评价法和层次分析法的相关理论构建本文所用的财务绩效评价模型。第四，请专家进行问卷调查，获取评价模型所需的数据并进行处理，根据A公司的实际情况运用构建的模型对其2019年-2023年的财务绩效情况分别评价，得出综合评价得分。最后根据得分情况对A公司推进事业部制改革的效果进行评价和分析，并提出进一步提升和优化的对策和建议。
研究结果表明，电力企业A公司在2022年实施事业部制改革后，其财务绩效评价呈现出积极的趋势，盈利能力、营运能力和偿债能力均有所提升，尽管发展能力略有下降，但整体上改革是富有成效的。通过优化组织结构等措施，A公司的事业部制改革展现出了积极作用，这些改革措施与财务绩效评价得分的提升相呼应。然而，其改革仍有进一步优化的空间，由于改革时间不长且涉及下属分子公司，A公司在财务管理和经营业绩考核方面仍存在一些问题。因此，A公司需要继续深化事业部制改革，解决现存问题，以更好地提升财务绩效和整体竞争力。

With the accelerated evolution of electric, market, digital and green revolutions in the energy industry, new technologies such as artificial intelligence, 5G and blockchain driving industrial transformation, and increasingly fierce competition across the entire industry chain, the traditional business model is facing serious challenges. Under this background, Company A has embarked on the reform of its Multidivisional structure, aiming to optimize processes, improve competitiveness and facilitate the transformation from a “production-oriented” to an “operational” enterprise, which will help Company A to focus its resources on technological research and development and innovation, and to improve its ability to strategically adjust to market demands and changes. It helps Company A to focus its resources on technological research and innovation, and to improve its ability to adjust its strategy to meet market demands and changes.
In this paper, firstly, the relevant literature on financial performance is sorted out, and all kinds of evaluation methods are sorted out, and finally the combination of Fuzzy Comprehensive Evaluation and Analytic Hierarchy Process is introduced. Secondly, the situation of Company A, the case object of this paper, is elaborated, and the motivation of Company A to promote the reform of the Multidivisional structure is introduced, while the mechanism of the impact of the reform of the Multidivisional structure of Company A on its financial performance is sorted out. Third, the financial performance evaluation model used in this paper is constructed according to the relevant theories of Fuzzy Comprehensive Evaluation and Analytic Hierarchy Process. Fourthly, a questionnaire survey is conducted on experts to obtain the data required for the evaluation model and process them, and the financial performance of Company A from 2019 to 2023 is evaluated separately by using the constructed model according to the actual situation of Company A, and a comprehensive evaluation score is obtained. Finally, the effect of Company A's promotion of business unit system reform is evaluated and analyzed according to the score, and countermeasures and suggestions for further enhancement and optimization are put forward.
The results of the study show that after the implementation of the reform of the Multidivisional structure of electric power enterprise A in 2022, its financial performance evaluation shows a positive trend, and profitability, operating capacity and solvency are all improved, although the development capacity is slightly decreased, but overall the reform is fruitful. By optimizing its organizational structure and other measures, Company A's reform of the Multidivisional structure shows a positive effect, and these reform measures echo the improvement in its financial performance evaluation score. However, there is still room for further optimization of its reform. Due to the short period of reform and the involvement of its subsidiaries, there are still some problems in Company A's financial management and business performance evaluation. Therefore, Company A needs to continue to deepen the reform of the business unit system and solve the existing problems in order to better improve its financial performance and overall competitiveness.