| In 2007,the "low carbon economy" was first proposed and the "dual carbon" goal vision was proposed by 2020.In addition,the "14th Five-Year Plan" period focused on conquering hydrogen fuel cell vehicles and intelligent vehicles.Green and healthy development is the trend of The Times.As the pillar industry of our country,automobile enterprises realize the low-carbon and healthy development is an irreversible trend.According to the data from the National Bureau of Statistics,the total number of vehicles in our country has reached 312 million by the end of June 2022,of which 10.01 million new energy vehicles have only occupied 3.23%.Fuel oil vehicles still occupy the absolute body.As traditional fuel vehicles have been used for a long time in our country,The energy shortage and air pollution caused by its production and use are not only detrimental to the long-term development of automobile enterprises,but also bring irreversible losses to the sustainable development of human society and economy.Therefore,since the introduction of low-carbon economy in 2007,China also actively layouts new energy.China expects to establish its own industrial chain in the field of new energy vehicles,conquer core technologies,break technical barriers,and realize the road to a low-carbon green automobile power.Based on this,it is particularly important to study the transformation and development ability of automobile enterprises.Enterprise transformation is full of challenges and opportunities,a complex and difficult process,and affected by many factors.To vigorously develop new energy vehicles is the only way to the transformation of automobile enterprises at present,and it is the mainstay to achieve the goal of "dual carbon".In this regard,under the background of low-carbon economy and the goal vision of "double carbon",on the basis of theories related to development ability,this paper focuses on automobile enterprises,adopts case study method,literature method,qualitative and quantitative analysis method,and uses financial and non-financial index analysis,theoretical and practical analysis to study the development ability of automobile enterprises.Firstly,the index system was constructed to evaluate the development ability of automobile enterprises under the low-carbon economy,and the enterprise finance,production and manufacturing,innovation and environmental resource ability were evaluated.Secondly,Changan Automobile is selected as the case company of this paper,which is more representative as the typical sample of the transformation of traditional automobile enterprises.Byd,SAIC Motor and Great Wall Automobile are selected as the horizontal comparison in the same industry.Through the horizontal and vertical analysis of financial indicators and non-financial indicators,the overall evaluation is made from four dimensions,and it is concluded that Changan Automobile has a low net asset growth rate.A decline in profitability;Low market share,less share of new energy products;Low investment in environmental safety and high carbon emissions of products.Based on the above analysis and evaluation,Changan Automobile,as a representative of the transformation of traditional automobile enterprises,is concluded that its financial capacity is not good.Poor production and manufacturing of new energy;Strong development of innovation ability;The research conclusion that automobile enterprises have great prospect of low-carbon development ability but lack of environmental information disclosure.Finally,based on the current development situation,it is proposed to broaden the financing channels and optimize the capital structure.Vigorously develop new energy and strengthen brand construction of new energy;Strengthen research and development of new energy core technologies,improve the enterprise innovation system;Strengthen the ability of automobile carbon emission reduction,actively disclose the environmental information of automobile enterprises,achieve the true sense of green transparency,do not merely formalize the disclosure of relevant suggestions,hope to improve the development ability of automobile enterprises in the low-carbon transition,so that they can achieve healthy and green development,as soon as possible to realize the carbon peak of the automobile industry,carbon neutrality. |