基于哈佛分析框架的新能源汽车企业财务诊断——以比亚迪为例

基于哈佛分析框架的新能源汽车企业财务诊断一以比亚迪为例摘要随着人们对能源安全与环保的意识不断增强，绿色、低碳、环保的消费模式正在流行，新能源汽车产业正在逐步兴起，同行间竞争压力愈来愈大。作为新能源汽车行业的领跑者，比亚迪受到了众多投资人的青睐，而投资者们已不再满意单用传统财务分析的做法来对该公司财务报表上的数据展开分析了。本文在哈佛框架下，通过收集整理的比亚迪的财务报表，从战略、会计、财务三个方面对比亚迪进行全面诊断，发现比亚迪存在资本结构不合理、存货和应收账款的营运能力不足、销售收入增长不稳定、筹资能力欠缺以及偿债风险偏大的具体问题，建议比亚迪从资本结构、内部管理水平、海内外销售收入、财务风险管理这些些方面改进。关键词：哈佛分析框架：比亚迪：新能源汽车企业：财务诊断AbstractWith people's increasing awareness of energy security and environmental protection,green,low-carbon and environmental protection consumption models are popular,the newenergy vehicle industry is gradually rising,and the pressure of competition between peersis increasing and increasing.As a leader in the new energy vehicle industry,BYD has beenfavored by many investors,who are no longer satisfied with the traditional financialanalysis practice alone to analyze the data on the company's financial statements.Thisarticle under the framework of harvard,through the collection of byd financial statements,from strategic,accounting,financial three aspects of byd comprehensive diagnosis,foundbyd capital structure,inventory and accounts receivable insufficient operating capacity,unstable sales revenue growth,lack of financing ability and debt repayment risk,suggestbyd from the capital structure,internal management level,sales revenue,financial riskmanagement these aspects.Key words:Harvard analysis framework;BYD;new energy vehicle enterprises;financialdiagnosis目录摘要Abstract.引言.1一、哈佛框架下比亚迪的财务诊断c2(一)比亚迪公司概况2(二)企业内部分析...21.优势S...22.劣势W..33.机遇0..............34.威胁T..(三)会计分析..1.存货.....52.应收账款..6(四)财务分析...71.偿债能力分析...。72.营运能力分析....113.盈利能力分析....13二、哈佛框架下比亚迪存在的财务问题16(一)资本结构不合理，融资渠道单16(二)存货和应收账款的营运能力不足16(三)营业成本高，销售收入增长不稳定....16(四)筹资能力欠缺，偿债风险偏大.....16三、关于哈佛框架下比亚迪存在财务问题的优化建议17(一)优化资本结构....171.开展多渠道融资...172.优化资本结构..173.增发债券和股票..…17(二)提高内部管理水平.......17(三)增加海内外销售收入..18(四)加强财务风险管理.·191.完善财务风险管理体制机制...192.加强管控筹资风险力度19结论…………20参考文献.......21么