| 中文题名： | 新能源汽车企业 BQ 汽车财务风险分析与防范措施 |
| 姓名： | |
| 保密级别： | 公开 |
| 论文语种： | 中文 |
| 学科代码： | 120203K |
| 学科专业： | |
| 学生类型： | 学士 |
| 学位： | 管理学学士 |
| 学位年度： | 2022 |
| 学校： | 北京师范大学 |
| 校区： | |
| 学院： | |
| 第一导师姓名： | |
| 第一导师单位： | |
| 提交日期： | 2022-06-02 |
| 答辩日期： | 2022-06-02 |
| 外文题名： | Financial Risk Analysis and Financial Precautions of New Energy Automobile enterprise Company BQ |
| 中文关键词： | |
| 外文关键词： | |
| 中文摘要： |
为应对全球的石油能源紧缺，国家制定了从中央到地方的各类政策引领
新能源汽车积极发展。新能源车的快速发展既符合中国的能源战略需要，也
有利于中国提高汽车产业在全球的竞争力。但是随着我国新能源汽车竞争企
业的增多，新能源汽车具有资金投入需求大、资金周转速度快等特点，承受
巨大的财务压力。在面对当前的机会和风险并存的经济环境，提高新能源汽
车企业的财务风险管理水平，提出财务风险防范措施尤为重要。
本文的开头首先介绍了新能源汽车研究背景和意义，其次，阐述了财务
风险的核心概念和风险核心理论，总结了国内外对财务风险和新能源汽车的
研究成果和分析方法。在文章的主体部分，本文选取了 BQ 公司 2018 年到 2021
的主要财务数据，从筹资、投资、营运、盈利四个方面分析 BQ 公司的财务状
况。最后，文章用杜邦分析法分析 BQ 公司的净利润收益率，用 Z 模型对 BQ
公司的财务数值进行了财务风险综合评价，两者风险评价总体显示，BQ 公司
财务状况较为严重，具有破产的风险。
文章除了识别和分析 BQ 公司在筹资、投资、营运、盈利方面存在的财务
风险，还对 BQ 公司财务风险的内外因素进行了分析，并针对 BQ 公司的财务
风险防范提出具体的措施建议：扩展公司的筹资渠道，提高固定资产和应收
账款管理能力，提高公司的治理水平，调整公司的投入资金方向和比例。
|
| 外文摘要： |
In response to the global shortage of petroleum energy, the state has
formulated various policies from the central to local governments to lead the active
development of new energy vehicles. The rapid development of new energy
vehicles not only meets the needs of China's energy strategy, but also helps China
improve the global competitiveness of the auto industry. However, with the
increase of new energy vehicle competition enterprises, new energy vehicles have
the characteristics of large demand for capital investment and fast capital turnover,
and are under huge financial pressure. In the face of the current economic
environment where opportunities and risks coexist, it is particularly important to
improve the financial risk management level of new energy vehicle companies and
to propose financial risk prevention measures.
At the beginning of this paper, the research background and significance of
new energy vehicles are introduced. Secondly, the core concepts and risk theories
of financial risks are expounded, and the research results and analysis methods of
financial risks and new energy vehicles at home and abroad are summarized. In the
main part of the article, this article selects the main financial data of BQ Company
from 2018 to 2021, and analyzes the financial status of BQ Company from four
2aspects: financing, investment, operation and profitability. The net profit rate of
return is low, and the Z model is used to comprehensively evaluate the financial
risk of BQ company's financial value, the overall risk evaluation of the two shows
that BQ' s financial situation is relatively serious and has the risk of bankruptcy.
The conclusion of the article is that BQ company has financial risks in
financing, operation and profitability. The paper analyzes the internal and external
factors of BQ company's financial risk, and puts forward targeted suggestions for
BQ company's financial risk prevention: expand the company's financing channels,
improve the management ability of fixed assets and accounts receivable, improve
the company's governance level, Adjust the direction and proportion of the
company's investment capital.
|
| 参考文献总数： | 30 |
| 作者简介： | 陈丹 |
| 插图总数： | 10 |
| 插表总数： | 0 |
| 馆藏号： | 本120203K/22009Z |
| 开放日期： | 2023-06-02 |
谷歌
