摘要
资源配置战略作为企业长期性、全局性的重要规划,在企业日常经营活动中具有重要意义。财务报表作为企业财务信息的载体不会将企业战略管理与会计报表对应起来,但其反映出的战略信息是十分丰富的。文章在资源配置战略下,以新能源汽车行业2018—2022年中国A股上市的12家具有代表性的新能源汽车企业为研究对象,从偿债能力、盈利能力、营运能力、成长能力四个财务指标对新能源汽车行业的财务状况进行分析研究,解析新能源汽车行业目前所处的风险,并提出相关建议,为行业的可持续发展提供帮助。
As an important long-term and overall planning,resource allocation strategy plays an important role in the daily business activities of enterprises.As the carrier of enterprise financial information,financial statements do not correspond to enterprise strategic management and accounting statements,but the strategic information reflected in financial statements is very rich.Based on the resource allocation strategy,this paper takes 12 representative new energy automobile enterprises listed on China's A-share market in the new energy automobile industry from 2018 to 2022 as the research object,and analyzes the financial status of the new energy automobile industry from four financial indicators:solvency,profitability,operating capacity and growth capacity.Analyzing the current risks of the new energy automobile industry and putting forward relevant suggestions can help the sustainable development of the industry.
作者
刘雅娟
王晓华
LIU Yajuan;WANG Xiaohua(School of Management Engineering and Business,Hebei University of Engineering,Handan 056000,China)
出处
《商业观察》
2024年第24期29-31,49,共4页
BUSINESS OBSERVATION
关键词
资源配置战略
新能源汽车行业
财务报表
财务风险
resource allocation strategy
new energy automobile industry
financial statement
financial risk
