基于功效系数法的财务风险预警研究——以蔚来汽车为例

Research on Financial Risk Early Warning Based on Efficiency Coefficient Method—Taking NIO Automobile as an Example

近年来中国汽车制造业的发展稳步提升,但由于国家政策以及石油价格、材料价格、竞争对手等市场因素的影响,汽车制造业的发展也面临着巨大的压力。因此,对于汽车制造业来说,构建财务风险预警体系显得尤为重要。本文选取蔚来汽车作为研究对象,结合皮尔逊相关性分析法和熵值法对指标进行筛选和赋权,运用改进后的功效系数法分析计算出蔚来汽车的财务预警得分。最后,针对蔚来汽车的财务风险管理提出了具体的保障措施。

In recent years, the development of China’s automobile manufacturing industry has steadily improved. However, due to the influence of national policies and market factors such as oil prices, material prices and competitors, the development of the automobile manufacturing industry is facing great pressure. Therefore, for the automobile manufacturing industry, it is necessary to establish the financial risk early warning system. This paper selects NIO Automobile as the research object and uses Pearson correlation analysis and the entropy method to screen the index and assign weights to each index. And the improved efficiency coefficient method is used to analyze and calculate the financial early warning score of NIO. Finally, specific measures are proposed for NIO’s financial risk management.