摘要
文章通过评估新能源汽车企业的发展能力,发现其仍面临净资产增长率低、盈利能力弱、市场占有率不高以及环保安全投入不足等问题。这些问题的根源在于企业的财务管理不足、新能源技术需要进一步加强,以及缺乏对环境信息的有效披露。为此,我国需要调整财务管理机构、加强核心技术研发及完善企业创新体制,并推动环保信息的透明化披露,以增强企业在竞争日益激烈的全球市场中的发展能力,助力新能源汽车企业在低碳经济时代持续成长和创新。
By evaluating the development capability of new energy vehicle enterprises,it is found that they still face problems such as low net asset growth rate,weak profitability,low market share and insufficient investment in environmental protection and safety.The root of these problems lies in the lack of financial management of enterprises,the need to further strengthen new energy technologies and the lack of effective disclosure of environmental information.Therefore,China should adjust financial management institutions,strengthen core technology research and development,improve enterprise innovation system,and promote transparent disclosure of environmental protection information,so as to enhance the development capability of enterprises in the increasingly competitive global market and help new energy vehicle enterprises to continue to grow and innovate in the era of low-carbon economy.
作者
陈钰彬
刘艺
蔡国琴
韩春晓
Chen Yubin;Liu Yi;Cai Guoqin;Han Chunxiao(School of Economics and Management,Guangzhou Institute of Science and Technology;Guangdong Research Center of Characteristic Finance and High-Quality Development,Guangzhou Institute of Science and Technology,Guangzhou,Guangdong,510540)
出处
《中国商论》
2024年第22期152-155,共4页
China Journal of Commerce
基金
惠州市哲学社会科学规划课题基地项目“数字化赋能惠州制造业碳减排的机理与对策研究”(HZSK2024JD043)
广州理工学院校级科研课题“广东省制造业碳锁定成因及解锁路径研究”(2023KY007)
广州理工学院科研反哺教学课题“双碳背景下会计专业融合生态文明教育的人才培养路径探索”(2023KB013)
广东省财政科研课题“双碳战略下广东省促进碳减排的财税政策体系研究”(2024GDCZ002)。
关键词
企业发展能力
新能源汽车企业
低碳经济
可持续发展
环境信息
enterprise development capability
new energy vehicle enterprises
low-carbon economy
sustainable development
environmental information