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MBA毕业论文_于社会责任视角的新能源汽车企业财务能力指标体系构建与评价PDF

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随着进入数字时代消费不断升级,我国战略性新兴产业新能源汽车产业蓬勃发展 下,消费者对于新能源汽车产品的购买需求产生了巨大变化,单纯局限于满足汽车本 身的基本代步功能、性价比高的廉价车已不再对“年轻化”汽车消费群体产生吸引 力。在消费升级的新态势下,消费者对新能源汽车产业已经从产品质量,售后服务, 清洁能源的关注,逐步延伸至包括但不限于企业社会环境举措,股权重大事项披露, 积极回应媒体公众关注,响应政府号召,以及产业上下游链条完善情况等有了更多的 要求。这也是新能源汽车企业在承担企业社会责任中对利益相关者的相关举措行为要 求,这些短期行为都会使得企业核心竞争力受到影响。因此,如何稳步提升企业财务 能力,使企业能健康可持续盈利发展,企业价值得到正相关影响,探究新能源汽车企 业在企业社会责任与企业财务能力之间的关系具有重大意义。 本文主要研究基于社会责任视角的新能源汽车企业财务能力指标体系构建,主要 由股东、债权人、合作伙伴、政府、员工、社区、消费者、环境等八个社会责任指标 为一级指标,并选取35个财务指标作为二级指标构成,以吉利汽车公司为例进行具体 分析评价。 本文首先对研究的背景及意义进行明确,并对国内外关于研究企业社会责任与企 业财务能力关系的文献资料进行整合梳理,将国内外学者的研究成果总结形成综述得 到了两者之间大多存在正向影响的关系并以此为基础,确定研究内容的框架,采取文 献研究法及案例分析法的研究方法,指出研究的特色与局限。接着本文通过阐述企业 社会责任以及企业财务能力等相关理论的概述、衡量方法及其局限性作为研究基础, 结合我国新能源汽车企业的发展现状、履行社会责任现状分析、财务能力现状分析及 其现有新能源汽车企业财务能力评价存在的局限,在确立构建原则的条件下,进行指 标的选取并构建评价指标体系。进而,通过收集相关指标数据,运用公式计算的方法 对其进行评价分析,结论认为吉利汽车企业财务能力的提升与企业履行社会责任之间 II 互相存在良性反馈,能及时通过评价指标体系分析出企业目前在五个社会责任指标下 的优势,以及在债权人、社区、环境社会责任等指标下的不足之处,并帮助企业做出 进一步优化决策,协调各利益相关者的关系,促进企业价值的提升。最后本文从宏观 角度提出要推动新能源汽车产业积极履行企业社会责任,提高企业财务能力,应做到 同行业内的良性交流,积极探讨共同发展战略,并鼓励推进新能源汽车企业发布公益 财报,统一规范行业内社会责任履行的行为,研究企业新能源战略布局,加快技术研 发创新步伐,实现新能源汽车行业的厚积薄发。 关键词:新能源汽车;社会责任;企业财务能力;指标体系构建与评价 III THE CONSTRUCTION AND EVALUATION OF FINANCIAL CAPABILITY INDEX SYSTEM OF NEW ENERGY VEHICLE ENTERPRISES BASED ON THE PERSPECTIVE OF SOCIAL RESPONSIBILITY ——TAKE GEELY AUTO AS AN EXAMPLE ABSTRACT With the continuous upgrading of consumption in the digital era and the vigorous development of China's strategic emerging new energy vehicle industry, consumers' purchase demand for new energy vehicle products has changed dramatically, which is simply limited to meet the basic function of the car itself, and the low-cost car with high cost performance is no longer attractive to the "young" automobile consumer group. In the new situation of consumption upgrading, consumers' attention to new energy vehicle industry has gradually extended from product quality, after-sales service and clean energy to, but not limited to, corporate social environment initiatives, disclosure of major equity issues, active response to media public concern, response to the call of the government, as well as the improvement of upstream and downstream chains of the industry. This is also a new energy enterprise in undertaking corporate social responsibility for the relevant actions of stakeholders behavior requirements, these short-term behavior will make the core competitiveness of enterprises affected. Therefore, it is of great significance to explore the relationship between corporate social responsibility and corporate financial ability of new energy enterprises. This paper mainly studies the construction of financial ability index system of new energy vehicle enterprises based on the perspective of social responsibility, which is composed of eight social responsibility indexes including shareholders, creditors, partners, government, employees, communities, consumers and environment, and 35 financial indexes are selected as the secondary indexes. Geely Auto is taken as an example for specific analysis and evaluation. IV This article first clarifies the background and significance of the research, and integrates domestic and foreign literature on the relationship between corporate social responsibility and corporate financial capabilities. It summarizes the research results of domestic and foreign scholars and forms a summary. There is a relationship of positive impact and based on this, determine the framework of the research content, adopt the research method of literature research method and case analysis method, and point out the characteristics and limitations of the research. Next, this article explains the relevant theories of corporate social responsibility and corporate financial capabilities, measurement methods and their limitations as the research basis, combined with the development status of China's new energy automobile enterprises, analysis of the status of fulfilling social responsibility, analysis of the status of financial capabilities and its current status. There are limitations in the evaluation of new energy vehicle financial capabilities. Under the condition of establishing the construction principle, the index selection and the evaluation index system are established. Furthermore, by collecting relevant index data and evaluating it using formula calculation methods, it is concluded that there is a positive feedback between the improvement of Geely's financial capabilities and the company's performance of social responsibilities. The advantages under the five social responsibility indicators, as well as the deficiencies under the creditor, community, and environmental social responsibility indicators, and help companies make further optimization decisions, coordinate the relationship between various stakeholders, and promote the promotion of corporate value. Finally, from the macro point of view, this paper puts forward that to promote the new energy vehicle industry to actively fulfill corporate social responsibility and improve corporate financial capacity, we should make good exchanges with the industry, actively explore common development strategies, encourage new energy vehicle enterprises to publish public welfare financial statements, unify the behavior of social responsibility performance in the industry, study the strategic layout of new energy, and accelerate the technology R & D innovation pace, to achieve the accumulation of new energy vehicle industry. KEY WORDS: New Energy Vehicles; Social Responsibility; Corporate Financial Capacity; Index System Construction and Evaluation V 目 录 摘要 ............. I ABSTRACT III 第一章 绪论 .. 1 1.1 研究背景及意义 ................. 1 1.1.1 研究背景 ............................. 1 1.1.2 研究意义 ............................. 2 1.2 国内外研究现状及述评 ..... 3 1.2.1 国外研究现状 ..................... 3 1.2.2 国内研究现状 ..................... 6 1.2.3 国内外研究现状述评 ......... 8 1.3 研究内容与方法 ................. 9 1.3.1 研究内容 ............................. 9 1.3.2 研究方法 ........................... 10 1.4 研究特色与局限 ............... 11 1.4.1 研究特色 ........................... 11 1.4.2 研究局限 ........................... 11 第二章 相关概念界定与衡量方法 .......................... 12 2.1 企业社会责任与财务能力概述 ...................... 12 2.1.1 企业社会责任概述 ........... 12 2.1.2 企业财务能力概述 ........... 13 2.2 企业社会责任与财务能力的衡量方法 .......... 14 2.2.1 企业社会责任的衡量方法 .............................. 14 2.2.2 企业财务能力的衡量方法 .............................. 17 2.2.3 现有衡量方法的局限性 ... 17 第三章 我国新能源汽车企业社会责任及财务能力现状分析 ............. 19 3.1 我国新能源汽车企业发展现状 ...................... 19 VI 3.2 我国新能源汽车企业履行社会责任现状分析 ............................. 22 3.3 我国新能源汽车企业财务能力现状分析 ...... 25 3.4 现有新能源汽车企业财务能力评价存在的局