汽车制造业研发投入对公司盈利能力影响研究.docxVIP

PAGE 22 汽车制造业研发投入对公司盈利能力影响研究 摘要：目前，我国汽车制造业正处于高速发展态势，汽车总体产量逐年升高。但是与西方发达国家汽车制造企业相比，国有车企在研发投入方面仍有较大差距，中外合资车企依旧在市场上独占鳌头。本文以传统汽车行业和新能源汽车行业的若干家典型代表企业为研究对象，选取2013-2017年度财务报表中的相关数据，运用比率分析，趋势分析等定量分析法，对其研发投入状况，成本及收入结构和盈利能力进行分析。通过分析发现，有效的企业研发投入对于盈利能力有积极影响，并且对新能源汽车制造企业盈利能力的影响更为显著。同时，通过以上分析发现我国汽车行业研发投入策略方面存在的问题，提出了定制差异化研发战略，加大研发方面的政府扶持力度,和加强消化吸收引进的技术等对策及建议，希望予以汽车制造企业更加完善的研发方向与策略。 关键词：汽车制造业 研发投入 盈利能力 Abstract: At present, China's automobile industry is in a state of rapid development, and the overall output of automobiles has increased year by year. However, compared with automobile manufacturing enterprises in western developed countries, state-owned car companies still have a large gap in R&D investment, and Sino-foreign joint venture car companies still dominate the market. This paper takes several typical representative enterprises in the traditional automobile industry and the new energy automobile industry as the research object, selects the relevant data in the 2013-2017 financial statements, uses the quantitative analysis method such as ratio and trend, and invests in their R&D investment and income cost. Analysis of structure and profitability. Through analysis, it is found that effective corporate R&D investment has a positive impact on profitability and has a more significant impact on the profitability of new energy vehicle manufacturing companies. At the same time, through the above analysis, it is found that there are many problems in the R&D investment strategy of China's auto industry. Based on this, the author puts forward relevant policy recommendations and hopes such as making different R&D strategies, more helps from government and using advanced technologies for reference to give the auto manufacturing enterprises a more perfect R&D direction. Key Words: Automobile Industry R&D Profitability 目录 TOC \o "1-3" \h \z \u 1 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 1 1.2国内外研究现状 2 1.2.1国内研究现状 2 1.2.2国外研究现状 4 1.2.3文献评述 5 1.3研究方法与内容 6