| In recent years,automobile industry in China has developed vigorously,especially in the field of new energy vehicles.In recent years,the government has successively launched various subsidy policies to support its development.There are many subsidy programs and the amount of subsidy has reached record highs.At the same time,the government has given higher expectations to the development of the automobile industry,the subsidy standard has been continuously improved,and the subsidy has begun to decline.This is a severe test for auto companies that have long been supported by government subsidies.Therefore,it is necessary to explore the development status of automobile enterprises under the background of government subsidies at the critical stage of government subsidies withdrawal,and guide enterprises to make rational use of resources.Based on the above research background and purpose,this paper summarizes the research status and results of corporate performance evaluation methods,evaluation system and government subsidy performance evaluation.The research shows that corporate performance evaluation needs to combine the industry characteristics of the enterprise and the strategic objectives of the enterprise,so as to determine the theoretical basis of the research.On this basis,this paper combines the development characteristics and construction principles of the automotive industry,selects indicators from the aspects of reflecting corporate profitability,solvency and operating conditions,and establishes an indicator system suitable for performance evaluation of automotive enterprises.This paper takes Chang ’an Automobile Company as the research object.Firstly,the development of the enterprise and the status quo of the subsidy are expounded,and then it is analyzed that Chang ’an automobile enterprise is the key support object of the government subsidy.Then,by using the method of variable elimination,this paper makes a preliminary comparative analysis of the impact of government subsidies on the performance of Chang ’an automobile enterprises before and after the subsidies are deducted.Then,the factor analysis method is adopted to construct a factor scoring model for the relevant data of the performance index evaluation system of Chang ’an Automobile from 2011 to 2020,and the factor analysis is performed.The analysis results show that the comprehensive performance level of Chang ’an Automobile Company is not good,and its profitability,solvency and operating conditions are not in harmony.Although the government subsidy can improve the financial condition of the enterprise to a certain extent,it does not play a significant positive role in the future operation and development of the enterprise.The effect of the government subsidy in the operation of Chang ’an Automobile Enterprise is not significant.Finally,this paper combines the existing problems in the current operation and development of Chang ’an automobile enterprises and the reasons for their performance changes,and puts forward suggestions on improving the performance of their automobile enterprises and subsidy policies from the enterprise level and the government level respectively.The purpose is to enable Chang ’an automobile enterprises to cope with the policy environment of government subsidy withdrawal and improve the performance level on the one hand,and to provide reference value for the government to improve the subsidy mechanism and the rational allocation of social and public resources on the other hand. |
