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Performance Research On Different Type Of Government Subsidies For The New Energy Auto Industry

Posted on:2019-02-19Degree:MasterType:Thesis
Country:ChinaCandidate:J J XuFull Text:PDF
GTID:2382330545968772Subject:Accounting
Abstract/Summary:PDF Full Text Request
As a strategic emerging industry,the new energy vehicle industry has received a lot of government subsidies in the development process.In order to promote the industrialization and marketization of the new energy vehicle industry,our government mainly grants subsidies for the two purposes of promoting application and encouraging research and development.How to use the two kinds of subsidies for new energy vehicle companies and what performance will produce are the goals of this thesis.This thesis first discusses the performance mechanism of different types of government subsidies and establishes the logical framework of performance analysis.The performance of subsides for promotion is evaluated mainly through the index of profit and sales income;and subsides for the encouragement of R&D main through R&D investment and technology asset.Based on a large number of statistical data,the industry research part of this thesis uses the trend contrast analysis method and T test.It finds that subsides for the promotion of new energy vehicles have not been used as profit adjustment means and have a significant role in promoting the sales of new energy vehicles;that subsides for the encouragement of R&D have a more significant effect on R&D input,but have no significant impact on technology assets.The case analysis part of this thesis finds that subsidies for the promotion of new energy vehicles in BYD have less influence on the profit and BYD has not used it as a profit adjustment tool.Subsidies for promotion have a strong push to the sales of BYD's new energy vehicles,consistent with the industry performance.There is a strong correlation between subsidies for the encouragement of R&D and R & D investment,which will affect BYD's R & D results.The analysis process and research conclusions of this thesis are of practical significance for the government subsidy utilization efficiency in the new energy vehicle industry,the improvement of the government subsidy system and the long-term healthy development of the new energy vehicle industry.
Keywords/Search Tags:New energy vehicle, Government subsidies, Performance Research, T Test
PDF Full Text Request
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