摘要
科学的营运资本管理能够舒解新能源汽车制造业的财务风险,助推稳健发展的重要举措。基于新能源汽车制造业营运资本的管理现状,选取新能源行业代表性车企C股份为研究对象,以来源结构、管理效率、盈利性为主线,把脉探究营运资本管理与企业绩效的关系,发现营运资本管理中值得注意的问题,为新能源车企科学管控营运资本提供可行对策。
Scientific working capital management is an important measure for new energy automobile manufacturing industry to alleviate financial risks and promote sound development.Based on the status quo of working capital management in new energy automobile manufacturing industry,we select C Stock,a representative automobile enterprise in new energy industry,as the research object,and focus on the source structure,management efficiency and profitability,to explore the relationship between working capital management and enterprise performance,to find out the noteworthy problems in working capital management,and to provide feasible countermeasures for new energy automobile enterprises to scientifically control the working capital.
作者
吕汶骏
Lyu Wenjun(Yan'an University,Yan'an Shaanxi 716000,China)
出处
《现代工业经济和信息化》
2023年第8期231-233,共3页
Modern Industrial Economy and Informationization
关键词
新能源汽车制造业
营运资本管理
企业绩效
new energy automobile manufacturing industry
working capital management
enterprise performance
