| With the proposal of "carbon peak" and "carbon neutrality" goals and the introduction of relevant national support policies,the future new energy vehicle industry will develop rapidly and have a huge space for growth,and the demand for lithium battery as the power system of new energy vehicles continues to rise,so this paper chooses the Lead Intelligent of lithium battery industry as the research object.Through sorting out the research results on the impact of R＆D input on financial performance at home and abroad over the years,it can be seen that R＆D input affects the financial performance of enterprises by influencing innovation output.This paper first analyzes the influence of the Lead Intelligent R＆D input on innovation output.With the continuous high R＆D input of the company,the number of patents and technical intangible assets continue to increase,obtain more new products,and the company’s business scale continues to expand,so as to achieve the purpose of reducing cost and increasing efficiency.Then through the factor analysis method to build a comprehensive financial performance evaluation model and calculate the financial performance score,from the four dimensions of profitability,debt paying ability,operating ability and development ability and comprehensive financial performance perspective,the impact of intelligent R＆D input on financial performance of the vertical and horizontal comprehensive analysis.From the longitudinal point of view,the R＆D input intensity of lead intelligence keeps rising,while the financial performance is in a trend of fluctuation and decline on the whole,indicating that R＆D input cannot have a positive impact on the current financial performance.From a horizontal perspective,the financial performance of Lead Intelligent is in a leading position in the industry.Its R＆D investment intensity is far higher than the industry average,and it has a leading edge in technology.In general,financial performance due to the influence of R＆D investment on research and development cycle,the influence of such factors as hard to immediately have a positive impact of the current period,as the end of R＆D activities and innovation output,after the new product into market,after the completion of steps such as R＆D spending will promote the improvement of the enterprise’s financial performance,so the enterprises should formulate proactive development strategy.According to the analysis process and research conclusions,it puts forward targeted suggestions that enterprises should rationally invest in R＆D and improve their financial performance.The research of this paper is helpful to understand the path of R＆D input affecting corporate financial performance,and provides some reference for companies in the lithium battery industry in R＆D strategy deployment. |
