碳中和背景下光伏产业上市公司的财务竞争力提升对策研究

Research on Countermeasures to Improve Financial Competitiveness of Listed Companies of PV Industry in the Context of Carbon Neutrality

发展光伏产业是实现碳中和目标的重要途径,资本市场能够为光伏企业提供重要支持。财务竞争力是光伏企业发展状况及潜力的体现,构建光伏上市公司财务竞争力评价指标,运用因子分析法对55家光伏产业上市公司财务竞争力进行评价。研究发现:光伏产业上市公司总体竞争力水平分布均匀;光伏产业上市公司盈利能力和成长能力整体较强,但偿债能力相对较差。本文结合光伏上市公司案例,从盈利能力、偿付能力、成长能力和运营能力4个维度探讨财务竞争力提升对策。

The development of PV industry is an important way to achieve the goal of carbon neutrality,and the capital market can provide important support for PV enterprises.Financial competitiveness is a reflection of the development status and potential of PV enterprises.The financial competitiveness evaluation indexes of PV listed companies are constructed and the financial competitiveness of 55 PV listed companies is evaluated by using factor analysis method.It is found that the overall competitiveness level of listed companies in PV industry is evenly distributed;the profi tability and growth ability of listed companies in PV industry are strong as a whole,but the solvency is relatively poor.This article discusses the countermeasures to improve financial competitiveness in four aspects,including profi tability,solvency,growth ability and operational ability,combined with the cases of listed PV companies.