研发投入对企业财务绩效分析——以比亚迪股份有限公司为例  

Analysis of R&D Investment on Corporate Financial Performance——Taking BYD as an Example

作　　者：武秀丽 Wu Xiuli(Yan'an University,Yan'an Shaanxi 716000,China)

机构地区：[1]延安大学,陕西延安716000

出　　处：《现代工业经济和信息化》2025年第3期227-228,共2页Modern Industrial Economy and Informationization

摘　　要：选取比亚迪股份有限公司(简称“比亚迪”),借助巨潮资讯等数据库,根据企业2019—2023年的年报,探究企业的研发投入情况,研发投入对企业财务绩效的影响,并得出结论:研发投入对企业的盈利能力、营运能力、成长能力有正面的影响,而对偿债能力有负面影响。BYD Company Limited(hereinafter referred to as"BYD")is selected,and with the help of Juchao Information and other databases,based on the annual report of the enterprise from 2019 to 2023,we explore the R&D investment of the enterprise and the impact of R&D investment on the financial performance of the enterprise,and conclude that R&D investment has a significant impact on the profitability,operating capacity,and financial performance of the enterprise.firms'profitability,operating capacity,and growth capacity has a positive impact,while it has a negative impact on solvency.

关 键 词：研发投入 财务绩效 汽车行业 

分 类 号：F426[经济管理—产业经济]