基于财务管理视角的新能源汽车企业商业模式评价体系指数构建

Construction of Evaluation System Index for New Energy Automobile Business Model from Perspective of Financial Management

随着新能源汽车技术的不断发展和完善,汽车制造企业的盈利问题日益凸显出来了。因此,本文从财务管理的角度对新能源汽车企业的商业模式进行探讨,选择汽车上市企业的盈利因子、偿债因子、发展因子和运营因子对企业进行分析,并构建相应的财务指标来评价商业模式的优劣。

With the continuous development and improvement of new energy automotive technology, the profit problem of automotive manufacturing enterprises has become increasingly prominent. Therefore, this paper discusses the business model of new energy automobile enterprises from the perspective of financial management, analyzes profit factor, debt repayment factor, development factor and operation factor of automobile listed enterprises, and constructs corresponding financial indicators to evaluate the advantages and disadvantages of the business model.