| In the severe environment of energy shortage and environmental pollution,new energy has emerged as the times require.New energy vehicles have also become an opportunity for the transformation and upgrading of automobile enterprises and the future development direction of the global automobile industry.Therefore,scientific and objective evaluation of the financial performance of enterprises and exploration of the main factors that affect the financial performance of enterprises in the new energy vehicle industry can guide the operation of enterprises.Studying the current situation of the industry development is conducive to the healthy development of the industry,expanding the development field,driving the common development of all industries through technology integration,and realizing a new era of industrial reform.This paper analyzes the financial status of listed companies in the new energy vehicle industry,excavates the existing problems in the industry,and constructs industry financial performance evaluation indicators.Based on the data of the five capacity indicators of listed companies from 2011 to 2021,the main indicators are further screened through global principal component analysis,so as to build a financial performance evaluation indicator system for the new energy vehicle industry,and evaluate the financial performance of enterprises using entropy method.On this basis,the paper constructs an indicator system of the factors affecting the financial performance of enterprises,including four parts: government subsidies,R&D investment,equity structure,and capital structure.Eight indicators are derived from the four parts.The method of multiple regression analysis is used to analyze the factors affecting the financial performance of enterprises.Finally,based on all the above studies,combined with the current industry development,we put forward targeted suggestions: increase R&D investment,optimize the equity structure,change the holding mode and optimize the capital structure. |