比亚迪与长安汽车财务报表对比分析目录......................................................1....................................................1..................................................2..................................................2..................................................4..............................4.........................................5...............................8....................................9..................................9..............................9.........................10.....................................10...................................10...................10.......................15................................15..............................16........................17..............................17............................18..........................................19...........................................19...........................................19...................................................20.................................................21...................................................223比亚迪与长安汽车财务报表对比分析摘要近几年在国内汽车行业不断飞速发展的情况下，汽车的销售情况正在逐渐呈现出缓慢增长的趋势，尤其是在2020年，疫情蔓延全国，各个行业都遭受重创，汽车业在年初几个月甚至达到了微乎其微的销售额。但是比亚迪却以一种新的汽车产品，让他的财政状况有所好转，让中国新能源汽车的格局有所不同。与此同时他的对手，长安汽车是如何做出更好的抉择的，本文研究两个公司不同的财务状况，以及现金流量，从财务报表的数据上说明企业的经营状况，找出两个公司的不同点，他们是如何做出选择的。本文先介绍了财务报表分析的方法，然后对比亚迪和长安汽车进行简要描述，再分析两个公司的财务报表，并分析出财务报表的不同点，以及对公司的盈利进行分析，分析出二者的优点及缺点。最后对两个公司进行建议优化。关键词：比亚迪；长安汽车；财务报表；经营对策ComparativeanalysisoffinancialstatementsbetweenBYDandChangan4AbstractWiththerapiddevelopmentofthedomesticautomobileindustry,theautomobilesalesinrecentyearsaregraduallyshowingaslowgrowthtrend,especiallyin2020,theepidemicspreadacrossthecountry,andallindustrieshavesufferedheavylosses.Theautomobileindustryevenreachedaverysmallsalesinthefirstfewmonthsoftheyear,andtherearemanyproblemsinrecentyears,butthistimetheformisreallybetterthananyinthepastAtthesametime,hisopponent,Chang'anAutomobileCompany,ishowtomakeabetterchoice.Thefocusofthispaperistostudythetwocompanies'differentfinancialsituation,aswellascashflow,fromthenumberoffinancialstatementsAccordingtotheabovedescription,wecanfindoutthedifferencesbetweenthetwocompaniesandhowtheymaketheirchoices.Atthebeginningofthispaper,wefirstexplaintheanalysisoffinancialstatements,andintroducethemethodsoffinancialstatementanalysis,thenbrieflydescribeBYDCompanyandChang'anAutomobileCompany,andthenanalyzethefinancialstatementsofthetwocompanies,andanalyzethedifferencesbetweenthefinancialstatements,aswellasthecompany'sprofits,analyzetheiradvantagesanddisadvantages,andanalyzetheiroperationperiodIntheend,itgives5suggestionsandimprovementplanstothetwocompanies.Keywords:BYDCompany,Chang'anAutomobileCompany,financialstatements,businessstrategies一、绪论（一）研究背景与研究意义1.研究背景分析比亚迪与长安汽车财务报表的原因在于通过对比亚迪和长安汽车两者之间的对比和分析，有助于更好的了解两者的经营能力、财务水平及变化趋势，从而对两者这些年的发展趋向进行更系统的归纳...
