政府补助准则变化对新能源汽车企业利润质量影响研究——以比亚迪为例  

A Study on the Impact of Changes in Government Subsidy Guidelines on the Profit Quality of New Energy Vehicle Enterprises——Takeing BYD Company as an Example

作　　者：孙一平[1] 彭梁峰 Sun Yiping;Peng Liangfeng(School of Business Administration,Hubei University of Economics,Wuhan 430205,China;School of Accounting,Hubei University of Economics,Wuhan 430205,China)

机构地区：[1]湖北经济学院工商管理学院 [2]湖北经济学院会计学院,湖北武汉430205

出　　处：《科技创业月刊》2023年第4期40-44,共5页Journal of Entrepreneurship in Science & Technology

基　　金：湖北经济学院研究生科研项目“政府补助准则变化对中国新能源汽车上市公司利润质量影响研究——以比亚迪为例”(YJS2021-65)。

摘　　要：近年来,随着中国政府陆续出台各项政策以促进新能源汽车企业发展,尤其希望通过政府补助在扶持企业降低其财务风险的同时提高其利润质量,进而带动行业整体发展。但不时传出的新能源汽车公司依靠政府补助扭亏为盈的消息表明新能源汽车公司接受的政府补助较多且依赖程度较大。比亚迪公司是中国新能源行业的汽车公司的代表,分析其在《企业会计准则第16号-政府补助》修订前后的利润质量,提出合理使用政府补助的相关建议。In recent years,as China's government has introduced various policies to promote the development of new energy vehicle companies,especially through government subsidies to support enterprises to reduce their financial risks while improving the quality of their profits,thereby driving the development of the industry as a whole.As a representative of China's new energy industry,BYD analyzes its profit quality before and after the revision of AS 16-Government Grants,and makes suggestions on the reasonable use of government grants.

关 键 词：政府补助 准则变化 新能源汽车 利润质量 

分 类 号：F426.471[经济管理—产业经济]