摘 要新能源汽车行业的发展，得益于我国在“十一五”规划期间提出了相关的发展战略，由此才有了如今颇具规模的发展势态。当前，新能源汽车行业正处于成熟发展的关键时期，汽车行业转型升级已是大势所趋。与此同时，新能源汽车行业也面临着新的挑战，国家四部委在 2019 年发布《通知》逐步降低了对新能源汽车的补贴，同行业产品之间的竞争也愈演愈烈，因此，企业要想在新能源汽车行业占据一席之地并保持稳定发展的态势，加强自身财务风险意识，防范财务风险危机，完善财务风险管理势在必行。本文以上市公司——比亚迪股份有限公司作为案例分析对象，使用公司财务数据的提取部分进行探讨，以确定比亚迪当前的财务风险状态，再结合财务指标对公司的财务风险状态进行深入分析，发现其存在的风险问题，最后针对财务风险分析存在的问题，提出改善的建议。关键词： 新能源汽车 财务风险 风险控制AbstractThe development of new energy automobile industry benefits from the relevant development strategies put forward during the 11th Five Year Plan period, forming a large-scale development situation. At present, the new energy automobile industry is in a critical period of mature development, and the transformation and upgrading of the automobile industry is the general trend. At the same time, the new energy vehicle industry is also facing new challenges. In 2019, four ministries and commissions issued a notice to gradually reduce subsidies for new energy vehicles, and product competition in the industry is becoming increasingly fierce. Therefore, it is imperative for enterprises to have a place in the new energy vehicle industry, maintain a stable development trend, enhance financial risk awareness, prevent financial risks and improve financial risk management. This paper takes BYD Co., Ltd. as a case study, extracts part of the company's financial data, uses the financial statement analysis method to analyze and determine the current situation of BYD's financial risk; then...
