新能源汽车企业财务能力分析——基于特斯拉和比亚迪公司

Financial Capabilities Analysis of New Energy Automobile Enterprise—Based on Tesla and BYD

在全球呼吁“低碳”的大环境下,新能源汽车行业成为各国发展的重要领域,也成为决定我国汽车行业是否可以成功转型升级的关键因素之一。文章使用SWOT对新能源汽车行业的环境因素进行分析,同时选取特斯拉和比亚迪两家新能源汽车企业来比较各项财务比率。基于两家国内外新能源汽车企业的四大财务能力的差距,为我国新能源汽车行业未来的高质量发展提供一些建议。

In the global “low-carbon” environment, the new energy vehicle industry has become an important area of national development, and has also become one of the key factors to determine whether China’s auto industry can successfully transition and upgrade. SWOT is used to analyze environmental factors in the new energy vehicle industry. The paper selects Tesla and BYD to compare financial ratios. Based on the difference of four financial abilities between two new energy automobile enterprises, some suggestions are provided for the future high-quality development of new energy automobile industry in China.