绿色经济背景下新能源汽车企业财务报表及风险管理研究——以B企业为例

Research on Financial Statements and Risk Management of New Energy Automobile Enterprises Under the Background of Green Economy——Through Taking Enterprise B as an Example

随着全球能源短缺问题的凸显和国家对生态环境的重视,新能源汽车市场规模逐渐扩大。以B企业为例,分析新能源汽车行业发展现状,对新能源汽车企业的财务风险进行研究,得出B企业盈利能力波动较大,各项费用支出较多;短期偿债能力低于行业正常水平,长期偿债能力较差,经营风险较高;各项运营指标保持稳定增长;银行等金融机构还款压力和融资压力不断加大等结论。建议其提升企业科技创新竞争优势,调整各项费用支出;拓宽企业融资渠道,优化资本结构。

With the prominent problem of global energy shortage and the attention of the national ecological environment,the market scale of new energy vehicles has gradually expanded.Through taking Enterprise B as an example,the study analyzes the development status of the new energy automobile industry and the financial risks of the new energy automobile enterprises.It is concluded that the profitability of Enterprise B fluctuates greatly,and various expenses are more;the short-term solvency is lower than the normal level of the industry,the long-term solvency is poor,and the business risk is higher;all operating indicators maintain steady growth;the repayment pressure and financing pressure of financial institutions,such as banks,are increasing.It is suggested to promote the competitive advantage of technological innovation,adjust various expenses;expand financing channels for enterprises,improve their capital structure.