基于因子分析法的动力电池行业财务能力评价研究--以YW企业为例.docxVIP

基于因子分析法的动力电池行业财务能力评价研究--以YW企业为例 摘 要 伴随着新能源汽车的崛起，动力电池行业迎来了前所未有的发展机遇。在国家扶持政策的引导和经济市场的推动下，许多企业纷纷加大力度发展动力电池业务，行业竞争愈发激烈。为了使动力电池企业在优胜劣汰的困境中脱颖而出，如何评价和提升企业财务能力成为我们首要解决的核心问题。 本文基于国内外学者的因子分析法和财务能力评价研究综述，并总结了基于因子分析法的动力电池行业财务能力评价理论概述，深入探究评价指标和评价方法，然后参考有关文献和YW企业的实际情况，在财务指标原则下，从四个能力角度选取11个具有代表性的财务能力指标，以2018年沪深30家动力电池上市企业为研究样本，构建动力电池财务能力指标体系，并运用SPSS21.0软件对样本企业进行因子分析，通过横向对比和纵向对比对YW企业的财务能力进行评分、排名，得出评价结果。最后，在评价结果的基础上，剖析YW企业存在的问题，从四个方面提出有价值的发展对策。 关键词：动力电池；财务能力评价；因子分析法；财务能力 Research on Financial Capability Evaluation of power battery industry based on factor analysis -- a case study of YW enterprises Abstract The Battery Industry in the Chinese market now has an unexpected growth opportunity with the rapid development of eco-friendly vehicles. In the market economy, many firms now are expanding their battery businesses, which are primarily supported by effective and credible economic policies, leading to increased competition in the Chinese market. To better survive from such fierce competition and to have a higher market share, practical evaluation and continuous improvement in financial management have become the top priority of the battery manufacturers. This paper reviews the research of the domestic and international scholars factor analysis and finance management, and summarizes the financial ability evaluation theories of the battery industry based on factor analysis, analyses the evaluation index and system, refers to relevant literature and YW Companys situation. In four aspects, eleven represented financial capacity indices are selected according to the principles of financial indicator selection. Thirty 2018 listed battery companies are selected as research samples, and these companies are analyzed through the established battery-industry financial index system and factor analysis conducted by SPSS Statistics 21.0. Vertical and Horizontal Financial Analysis then are used to assess the final evaluation of YW Company’s financial management. Finally, on the basis of the eva