| With the emergence of words such as the energy crisis and the deterioration of the ecological environment,more and more people have begun to seek ways to alleviate and cope with it.As a result,our country’s economy has encountered obstacles in the process of rapid development,so it has to change the existing economic development mode.To carry out the transformation and upgrading of the economic structure and embark on the road of high-quality development.As a major pillar of our country’s economy,the automobile industry is also a major culprit for the energy crisis and the deterioration of the ecological environment.The only solution is to shift the driving mode of automobiles from traditional energy to new energy,and new energy vehicles have emerged.However,the new energy automobile industry is a technology-intensive industry,and the level of its technology directly affects the survival of the company.Technology R&D activities are an activity that requires a large amount of investment in the early stage and the results of R&D are highly uncertain.The company only depends on its own strength.Unable to take the risk of failure.At this time,government intervention is the most effective way to promote the healthy and orderly development of the new energy automobile industry.The government redistributes public resources,grants financial subsidies to enterprises,mobilizes enterprise enthusiasm for technological R&D and innovation,and at the same time carries out policy guidance for the automobile industry.The industry indicates the direction of development,guides enterprises to improve the efficiency of government subsidies,and forms core competitiveness,thereby promoting the development of the entire industry and helping our country economic structure transformation and upgrading.Our country subsidies for the new energy industry have been relatively large before.The new energy automobile industry is currently in a critical period of shifting from policy-oriented to market-oriented.Therefore,it is of great significance to study the impact of government subsidies on the performance of new energy automobile companies.This article first introduces the development of the new energy automobile industry and sorts out the relevant government subsidy policies in recent years.On this basis,the typical FB automobile enterprise in the new energy automobile industry is taken as the research object,and the principle of the balanced scorecard is related to the interests.Combining the theory of the author and the characteristics of government subsidies,the government and social dimensions are incorporated into the customer dimension of the original balanced scorecard.The overall analysis of the government subsidies and corporate performance of FB automobile enterprise is carried out.Based on the analysis,the results of this article are obtained.It can be found that the impact of government subsidies on the financial performance of FB automobile enterprise is affected by the life cycle of the company,and is more reflected in the maturity period of the company,while the government subsidies have the customer dimension,internal business process dimension,and learning and growth dimension in the growth period.It has shown obvious promoting effect.In view of the impact of government subsidies on enterprise performance,this article puts forward several suggestions: the government should establish a dynamic adjustment mechanism for government subsidies;adopt different guidance methods for different enterprises;establish a government subsidy performance evaluation system to improve the efficiency of government subsidies.Enterprises should actively adjust their industrial structure to adapt to changes in national policies;increase the emphasis on research and development,improve the efficiency of government subsidies,and strengthen social awareness.Based on the research method of case analysis,this paper selects the benchmarking enterprise FB automobile enterprise in the automobile industry,analyzes and discusses the effect of government subsidies on corporate performance,and explores the path of government subsidies on corporate performance based on the research results.The case enlightenment of this article will not only help companies improve the efficiency of government subsidies,form core competitiveness,and survive in the market competition stimulated by new energy vehicles,but also help the government find the most efficient industries and companies in the use of government subsidies.Constantly adjust and improve government subsidy policies,so that government subsidies can exert their maximum effectiveness. |