Research On New Energy Vehicles Financial Subsidies Income Reclassification Of A Company

The new energy car subsidy play a major role in the development of the Chinese automobile industry.To develop the new energy car industry,From 2013 to 2015,the Ministry of Finance of China issued a total of 28.444 billion yuan of new energy financial subsidies,and the Ministry of Finance promulgated a new energy financial subsidy policy from 2013 to 2017,which has promoted the development of new energy vehicles.The Accounting Standards for Enterprises No.16-Government Grant,issued by the Ministry of Finance in February 2006,stipulates that financial subsidies for new energy received by enterprises are included in the off-business income,but financial subsidies for new energy vehicles are an important source of profits for enterprises,and if they are included in the off-business income,the profit statement will be somewhat distorted.This situation has largely changed in view of the fact that in 2017 the Ministry of Finance revised Enterprise Accounting Standard No.16,Government Grants,to include financial subsidies related to the daily activities of enterprises in other revenues.The correct income classification principle can clarify the real business situation of the enterprise,the accounting standards should pay attention to the economic consequences,the standards should pay attention to the economic substance.Therefore,taking A company 's new energy automobile industry corporation as an example,the change of accounting standards will be analyzed and the income reclassification will be studied.This dissertation is divided into six chapters,the first chapter is the introduction,mainly described A company's financial subsidy research background,theoretical and practical significance,and described income confirmation theory research results and literature review,and also described the methods used in this paper,ideas,innovative points and deficiencies;The second chapter discusses the concept of operating income,the concept of non-operating income,the concept of financial subsidy,the concept of general income and current operating views.The third chapter describes the background analysis of financial subsidy for new energy vehicles.The fourth chapter discusses the effect of a company's financial subsidy reclassification,from a company's financial indicators,cash flow and loans to elaborate;The fifth chapter is the policy suggestion of a company's income reclassification.The correct income classification principle is helpful to clarify the real situation of the enterprise.The sixth chapter is the conclusion:Income reclassification reduces the real operating condition of enterprises,increases the operating profit of enterprises and brings stable economic inflow.The amount of financial subsidy received by the new energy automobile enterprise can not be counted into the non-business income according to the income criterion,and it deviates from the economic essence of the enterprise,after all,which has a certain connection with the business activities of the enterprise and determines the different attribution of profits.Reclassification of the past research is mostly derived financial instruments classification,this dissertation will be reclassified research in the field of income,and to evaluate China's income history,new energy for similar case to draw lessons from.Less to income is reclassified to the current domestic research,this dissertation not only analyzes the financial indicators of A company,but also analyzes that income reclassification,A Company can not meet the requirements for equity refinancing,and it is difficult to finance debt from the outside.And its parent company can be entrusted with obtaining funds from the bank for production and operation.from the perspective of the bank loan,and A company's cash flow situation.It has certain reference value for future income classification research.