新质生产力上市公司财务特征研究——以比亚迪为例
Research on Financial Characteristics of Listed Companies with New Quality Productivity—A Case Study of BYD

新质生产力是以科技创新为主导、实现关键性颠覆性技术突破而产生的生产力，呈现出新质态、高质量的特征。鉴于新质生产力对新时代企业高质量发展的重要引领作用，本文以比亚迪为例，从财务报表的重要指标入手，从盈利能力、利润质量、费用支出等方面深入分析企业财务特征，总结企业财务现状与不足，以期为我国新质生产力企业在优化财务管理方面提供有益的参考与启示。
New quality productivity, driven by technological innovation and characterized by key disruptive technological breakthroughs, embodies new qualitative states and high-quality features. Given the significant leading role of new quality productivity in the high-quality development of enterprises in the new era, this paper takes BYD as an example. It begins with important indicators from financial statements, conducting an in-depth analysis of the company’s financial characteristics from aspects such as profitability, profit quality, and expense expenditure. The study summarizes the current financial status and shortcomings of the enterprise, aiming to provide useful references and insights for optimizing financial management in China’s new quality productivity enterprises.