政府补助对新能源企业绩效的影响——以比亚迪企业为例摘 要在我国经济飞速进步的背景下，汽车开始成为每家每户必备的交通工具。而伴之而来的对汽油能源的消耗加剧，于是新能源汽车在我国得到了发展的时机。由于我国新能源汽车行业起步落后于西方国家，且技术不够先进，所以需要政府的大力支持。而我国政府对新能源汽车行业投入了大量资金进行补助。本文的研究目的是探究政府补助对于新能源汽车企业财务绩效的影响。以目前国内新能源汽车行业的代表企业——比亚迪公司为例，采用了数据分析法，通过对比亚迪获得的政府补助以及公司财务绩效的变化情况进行分析了解到，由于比亚迪将政府补贴金额悉数计入递延收益并在日后转入利润表，使得财务报表数据失真，不利于企业有效利用政府补贴来发展新能源汽车技术。本文最后对于新能源汽车行业利益相关方即政府、新能源汽车企业以及投资者分别提出了建议，并希望我国的新能源汽车行业能够良性、健康地发展。关键词: 政府补助；新能源汽车；财务绩效The effect of government subsidy on the performance of new energy enterprises——Take BYD as an exampleAbstractIn the context of rapid economic progress in our country, the automobile has become a necessary means of transportation for every household. With the increase in consumption of gasoline energy, new energy vehicles in China have been the opportunity to develop. As China's new energy automobile industry started behind western countries, and the technology is not advanced enough, so it needs strong support from the government. The Chinese government has invested a lot of funds to subsidize the new energy automobile industry.In this paper, the new energy automotive industry in our country, after government subsidies for promoting the development of its business, have any effect on its financial performance is analyzed, and at the current our country new energy automotive industry leading enterprises, the company as an example, through the situation of the company to receive government subsidies an...
