市场集中化背景下亿纬锂能的财务风险评估与控制研究
Research on the Financial Risk Assessment and Control of EVE Energy under the Context of Market Centralization

随着国家能源安全性重要程度的提升以及产业绿色发展的政策要求，以节能环保的新能源汽车产业成为我国产业发展的重要组成部分。在动力电池企业快速的发展过程中，各企业之间的差距也呈现出来，部分企业经过多年的发展，仍然处于亏损状态并且负债总额也持续上升，资金断链的风险也越来越高。在面对不断集中化的市场趋势下，对于市场份额较少、亏损经营的动力电池公司的财务风险评估分析也显得更为重要。通过研究对象的财务数据和Z-score模型评估财务风险，分析该公司的财务风险程度，在公司财务风险增加时及时进行预警。研究结果表明，在市场集中化程度越来越高的背景下，该公司的财务风险也在不断的增高。所以，在市场集中化程度越来越高的情况下，如何预防和控制财务风险对于该行业的公司而言较为重要，如何识别财务风险，并针对性地提出解决措施成为重要的问题。
As the importance of national energy security increases and the policy requirements for industrial green development are emphasized, the energy-saving and environmentally friendly new energy vehicle industry has become a vital component of China’s industrial development. During the rapid development of power battery enterprises, disparities among companies have emerged. Some enterprises, after years of development, remain in a loss-making state, with a continuous rise in total debt and an increasing risk of capital chain rupture. Faced with the continuously centralizing market trend, the financial risk assessment and analysis for power battery companies with smaller market shares and operating losses become increasingly significant. By using the Z-score model to evaluate the financial risk of the research subject based on its financial data, the degree of financial risk of the company can be analyzed, and timely warnings can be given when the company’s financial risk increases. Research results indicate that against the backdrop of increasing market centralization, the financial risk of the company is also continuously increasing. Therefore, under the condition of increasing market centralization, how to prevent and control financial risks is more important for companies in this industry. Identifying financial risks and proposing targeted solutions have become a crucial issue.