政府补助对企业财务绩效的影响——基于比亚迪的案例分析

The Impact of Government Subsidies on Corporate Financial Performance--Based on the Case Analysis of BYD

本文以比亚迪集团2012--2019年计入当期损益的政府补助作为样本数据,从短期、长期两个角度去探讨政府补助对企业财务绩效的影响,分别探讨了政府补助对比亚迪集团盈利能力、偿债能力等的影响。得出了政府补助对企业的周转率影响等结论并提出了相关建议及解决办法。

In this paper,BYD group from 2012 to 2019 included in the current profit and loss of government subisidies as sample date,from the short-term and long-term perspective to explore the impact of government subsidies on fi nancial performance of enterprises,respectively,to explore the impact of government subsidies on BYD group’s profi tability,solvency,development ability and operating ability.It concludes that the government subsidies have an impact on the turnover rate of enterprises,and puts forward relevant suggestions and solutions.