OPM战略、企业绩效与供应链风险——基于比亚迪、吉利汽车与供应商关系的案例研究  

OPM Strategy,Enterprise Performance and Supply Chain Risk:a Case Study Based on the Relationship Between BYD,Geely Automobile and Suppliers

作　　者：廖慧文 童盼[1] Liao Huiwen;Tong Pan

机构地区：[1]北京工商大学商学院

出　　处：《管理会计研究》2025年第1期43-55,共13页MANAGEMENT ACCOUNTING STUDIES

摘　　要：OPM战略是我国整车制造企业普遍采用的一种营运资本管理策略,且近年来实施力度不断加大。本文以比亚迪和吉利汽车为研究对象,通过对比分析两者OPM战略的实施情况及其对企业绩效的影响发现,不同的研发投入情况和应对价格战的策略使得OPM战略对比亚迪和吉利汽车企业绩效的影响存在较大差异。此外,本文选取了天汽模等四家相关汽车的零部件供应商来进一步探究车企OPM战略的实施对供应商以及整个供应链的影响。研究发现,车企的OPM战略会提高上游供应商的经营风险和财务风险,且不利于供应商的长期发展,同时会降低整个供应链的稳定性,增大供应链风险。OPM strategy is a kind of working capital management strategy widely adopted by vehicle manufacturing enterprises in China,and its implementation has been strengthened in recent years.In this paper,BYD and Geely Automobile are taken as the research objects.By comparing and analyzing the implementation of OPM strategy and its impact on enterprise performance,this paper finds that different R&D investment and coping strategies in the face of price war make the impact of OPM strategy on BYD and Geely Automobile enterprise performance quite different.In addition,this paper also selected four parts suppliers of BYD or Geely Automobile,such as Tianqimo,to further explore the impact of the implementation of OPM strategy on suppliers and the whole supply chain.It is found that the OPM strategy of automobile enterprises will increase the operational risk and financial risk of upstream suppliers,which is not conducive to the long-term development of suppliers,and will also reduce the stability of the whole supply chain and increase the supply chain risk.

关 键 词：OPM战略 整车制造企业 企业绩效 供应链风险 

分 类 号：F274[经济管理—企业管理]