The Construction And Evaluation Of Financial Capability Index System Of New Energy Vehicle Enterprises Based On The Perspective Of Social Responsibility

With the continuous upgrading of consumption in the digital era and the vigorous development of China’s strategic emerging new energy vehicle industry,consumers’ purchase demand for new energy vehicle products has changed dramatically,which is simply limited to meet the basic function of the car itself,and the low-cost car with high cost performance is no longer attractive to the "young" automobile consumer group.In the new situation of consumption upgrading,consumers’ attention to new energy vehicle industry has gradually extended from product quality,after-sales service and clean energy to,but not limited to,corporate social environment initiatives,disclosure of major equity issues,active response to media public concern,response to the call of the government,as well as the improvement of upstream and downstream chains of the industry.This is also a new energy enterprise in undertaking corporate social responsibility for the relevant actions of stakeholders behavior requirements,these short-term behavior will make the core competitiveness of enterprises affected.Therefore,it is of great significance to explore the relationship between corporate social responsibility and corporate financial ability of new energy enterprises.This paper mainly studies the construction of financial ability index system of new energy vehicle enterprises based on the perspective of social responsibility,which is composed of eight social responsibility indexes including shareholders,creditors,partners,government,employees,communities,consumers and environment,and 35 financial indexes are selected as the secondary indexes.Geely Auto is taken as an example for specific analysis and evaluation.This article first clarifies the background and significance of the research,and integrates domestic and foreign literature on the relationship between corporate social responsibility and corporate financial capabilities.It summarizes the research results of domestic and foreign scholars and forms a summary.There is a relationship of positive impact and based on this,determine the framework of the research content,adopt the research method of literature research method and case analysis method,and point out the characteristics and limitations of the research.Next,this article explains the relevant theories of corporate social responsibility and corporate financial capabilities,measurement methods and their limitations as the research basis,combined with the development status of China’s new energy automobile enterprises,analysis of the status of fulfilling social responsibility,analysis of the status of financial capabilities and its current status.There are limitations in the evaluation of new energy vehicle financial capabilities.Under the condition of establishing the construction principle,the index selection and the evaluation index system are established.Furthermore,by collecting relevant index data and evaluating it using formula calculation methods,it is concluded that there is a positive feedback between the improvement of Geely’s financial capabilities and the company’s performance of social responsibilities.The advantages under the five social responsibility indicators,as well as the deficiencies under the creditor,community,and environmental social responsibility indicators,and help companies make further optimization decisions,coordinate the relationship between various stakeholders,and promote the promotion of corporate value.Finally,from the macro point of view,this paper puts forward that to promote the new energy vehicle industry to actively fulfill corporate social responsibility and improve corporate financial capacity,we should make good exchanges with the industry,actively explore common development strategies,encourage new energy vehicle enterprises to publish public welfare financial statements,unify the behavior of social responsibility performance in the industry,study the strategic layout of new energy,and accelerate the technology R & D innovation pace,to achieve the accumulation of new energy vehicle industry.