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Research On Comprehensive Benefit Evaluation Of New Energy Vehicle Enterprises

Posted on:2022-07-04Degree:MasterType:Thesis
Country:ChinaCandidate:Y C WangFull Text:PDF
GTID:2492306326460814Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,energy supply in the global market presents a tight situation,Ministry of Environmental Protection proposed that new economic growth points,characterized by circular energy saving and low carbon emission reduction need to be actively cultivated.At the same time,the adjustment and transformation of green technologies should be focused on development for promoting the green development of traditional industries.This means that the traditional vehicles manufacturing industry with high pollution and high energy consumption is facing high attention from the government,media and the public in the field of environmental protection.In China,the development of new energy vehicles industry alleviates the shortage of petroleum resources and lighten the pressure on the environment.In addition,the development of new energy vehicles in China reflect the innovative strategic thinking in the process of economic development,and meet the strategic needs of China’s transformation from a big country to a powerful country in vehicles industry.Recently,the new energy vehicles industry in China is in a period of strategic opportunity,and people’s demand for new energy vehicles is rising steadily at present.Nevertheless,The State Council has also listed the new energy vehicle industry as a strategic emerging industry.However,in the development process of the new energy vehicles enterprises,they have exposed problems such as poor profitability and debt paying ability,low innovation output,and lack of attention to environmental responsibility and social responsibility.According to the characteristics of new energy vehicles,this paper selects 16 secondary indicators from seven dimensions,including profitability,debt paying ability,operation ability,development ability,innovation ability,green development ability and social responsibility,which establishes a comprehensive benefit evaluation system for new energy vehicles enterprises.Data space acquisition technology was used to obtain sample data from 21 new energy vehicle enterprise through channels such as corporate annual reports,social responsibility reports and sustainable development reports.And then takes use of factor analysis method for empirical analysis,so that we can get the factors that influence new energy vehicle enterprise comprehensive benefit,verified the rationality of new energy vehicle enterprise comprehensive benefit evaluation system.Moreover,according to the factor score and comprehensive benefit score of the sample enterprises,detail analysis is carried out from two perspectives: the performance of sample enterprises in each factor and comprehensive benefit of sample enterprises,this paper find out the key factors affecting the comprehensive benefit of the new energy vehicles enterprises,meantime,the problems in the operation process of the sample enterprises are discovered.Through the evaluation of the development status of the sample enterprises,the paper puts forward relevant policy suggestions for the long-term and stable development of new energy vehicles enterprises from the perspective of multi-value chain analysis pointedly.In general,the comprehensive benefit evaluation system of the new energy vehicles firms not only enriches the theory of enterprise comprehensive benefit evaluation,but also is an effective tool for modern enterprises to make management decisions in the context of green development.
Keywords/Search Tags:New energy vehicles, Comprehensive benefit evaluation, Environmental accounting, Triple bottom line theory, Social responsibility
PDF Full Text Request
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