As an important long-term and overall planning,resource allocation strategy plays an important role in the daily business activities of enterprises.As the carrier of enterprise financial information,financial statements do not correspond to enterprise strategic management and accounting statements,but the strategic information reflected in financial statements is very rich.Based on the resource allocation strategy,this paper takes 12 representative new energy automobile enterprises listed on China's A-share market in the new energy automobile industry from 2018 to 2022 as the research object,and analyzes the financial status of the new energy automobile industry from four financial indicators:solvency,profitability,operating capacity and growth capacity.Analyzing the current risks of the new energy automobile industry and putting forward relevant suggestions can help the sustainable development of the industry.
关键词
资源配置战略/新能源汽车行业/财务报表/财务风险
Key words
resource allocation strategy/new energy automobile industry/financial statement/financial risk
维普
万方数据