宁德时代财务状况分析

江西师范大学会计学(1SEC)2024届学士学位论文摘要如今，我国自然资源开采量增大，能源消耗速度加快，严重的环境污染问题以及气候变化挑战促使全社会都越来越关注低碳发展，我国能源结构正经历深刻变革，逐渐由传统的化石能源转向新能源和可再生能源。中国的新能源产业始于21世纪初，而自2009年起，我国密集出台了许多助力新能源汽车发展的财政扶持政策。我国的新能源汽车产业在经历了十多年的快速发展后，已经使得中国成为了全球最大的新能源汽车市场。而新能源动力电池行业作为新能源汽车的上游产业链，在新能源汽车的推广应用方面起到了关键作用。其中，宁德时代作为中国动力电池行业的领跑者，在2018-2022年全球动力电池装机排名中始终位居第一，已经成为全球性的新能源汽车产业顶级的动力电池系统供应商。因此，本文选取宁德时代新能源科技有限公司为研究对象，基于其2018-2022年年报进行财务状况分析，主要分为财务指标分析及报表质量分析，在对其偿债能力、营运能力、盈利能力及成长能力进行动态分析的同时，从资本结构、资产、利润和现金流量四个角度分析其报表质量，了解数据背后的经营情况，发现阻碍企业发展的相关问题，从而为决策提供依据，为该企业的发展提供参考。关键词：宁德时代：财务状况分析：财务指标分析：报表质量分析江西师范大学会计学(1SEC)2024届学士学位论文AbstractNowadays,China's natural resource exploitation increases,energy consumptionspeeds up,serious environmental pollution problems and climate change challengeshave prompted the whole society to pay more and more attention to low-carbondevelopment,China's energy structure is undergoing profound changes,graduallyfrom the traditional fossil energy to new energy and renewable energy.China's newenergy industry began in the early 21st century,and since 2009,China has intensivelyintroduced many financial support policies to help the development of new energyvehicles.After more than a decade of rapid development,China's new energy vehicleindustry has made China the world's largest new energy vehicle market.The newenergy power battery industry,as the upstream industry chain of new energy vehicles,has played a key role in the promotion and application of new energy vehiclesAmong them,as the leader of China's power battery industry,ContemporaryAmperex Technology Co.,Limited has always ranked first in the global power batteryinstalled capacity ranking from 2018 to 2022,and has become the top power batterysystem supplier in the global new energy automobile industry.Therefore,this paperselects CATL as the research object and analyzes its financial situation based on itsannual report for 2018-2022,which is mainly divided into financial index analysisand statement quality analysis.While conducting dynamic analysis on its solvency,operating capacity,profitability and growth capacity,The quality of its statements isanalyzed from the four perspectives of capital structure,assets,profits and cash flow,and the operation situation behind the data is understood,and relevant problemshindering the development of the enterprise are found,so as to provide basis fordecision-making and reference for the development of the enterprise.Key words:Contemporary Amperex Technology Co.,Limited(CATL);Financial analysis;Financial index analysis;Quality analysis of financial statements-Ⅱ-江西师范大学会计学(1SEC)2024届学士学位论文目录摘要Abstract.…目录.一、引言1(一)研究背景及意义..11.研究背景.12.研究意义….1(二)文献综述21.国外文献综述.…2.国内文献综述33.文献综述3(三)研究方法.41.文献研究法.42.案例分析法43.比较分析法…二、相关概念及理论基础….5(一)相关概念…51.财务指标分析52.报表质量分析5(二)理论基础51.财务指标分析…。三、宁德时代公司概况….7四、宁德时代财务状况分析.8(一)财务指标分析81.偿债能力分析…82.营运能力分析.11江西师范大学会计学(1SEC)2024届学士学位论文3.盈利能力分析124.成长能力分析.14(二)报表质量分析.161.资本结构质量162.资产质量..183.利润质量194.现金流量质量.21五、宁德时代在发展中面临的问题.23(一)营业成本较高…23(二)政策依赖性较高…23(三)国内外市场挑战巨大23六、宁德时代未来发展建议.25(一)节约经营