摘要：随着全球变暖和能源危机的出现，人们日益重视环境污染的问题，而汽车的使用对环境造成了很大的污染，因而新能源汽车就应运而生了。新能源汽车具有外部性特征需要财政的参与来调解资源配置，为了推动新能源汽车的发展，财政出台了各种政策加大对新能源汽车的补贴，在这过程中财政也对新能源汽车的发展产生了很大了影响。本文以比亚迪作为研究对象，通过分析财政补贴政策对比亚迪公司的影响来窥探财政补贴对新能源汽车行业的发展有何作用，希望通过分析比亚迪公司的发展能对其他新能源汽车企业有所启示。本文主要从财政补贴对新能源汽车研发、销量和新能源汽车企业的财务状况变化来分析财政补贴对新能源汽车的影响。分析得出财政补贴对新能源汽车的发展有很大的促进作用但是在补贴过程中也出现了一定的问题，财政需要加大对研发的补贴力度同时避免地方保护主义的发生以求更好的推动新能源汽车的发展。62060

毕业论文关键词： 财政补贴；研发补贴；财务比率；

The influence of financial subsidies to new energy vehicles—Build your dreams, for example 

Abstract:With the emergence of global warming and energy crisis, people increasingly attach importance to environmental pollution problems, and the use of cars caused great pollution to the environment, so the new energy vehicles was born. New energy vehicles have externality characteristics need financial participation to reconcile the allocation of resources, in order to promote the development of new energy vehicles, fiscal introduced various policies to increase subsidies for new energy vehicles, in the process of the finance and the development of new energy vehicles had a great impact. Based on byd as the research object, through the analysis of the impact of fiscal subsidy policy for byd to spy on subsidies have any effect on the development of new energy automotive industry, hope that through the analysis of the development of byd can some enlightenment to other new energy automobile enterprises. This article mainly from the fiscal subsidies to new energy automobile research and development, sales, and new energy automobile enterprise's financial situation changes to the analysis of the effect of subsidies to new energy vehicles. Analysis of fiscal subsidies to has a lot to promote the development of new energy vehicles but also found some problems in the process of subsidies, financial need to increase subsidies for research and development efforts, and avoid the occurrence of local protectionism in order to better promote the development of new energy vehicles.

KeyWords:  Fiscal subsidy ; R&d subsidy ; Financial ratios 

目录

引言6

第一章 财政补贴和新能源汽车的相关概念7

（一）财政补贴概念7

（二）财政补贴的分类7

（三）财政补贴的计量政策7

（四）新能源汽车概述7

第二章 新能源汽车财政补贴的状况8

（一）财政补贴新能源汽车的原因8

1、新能源汽车技术研发创新的风险性8

2、新能源汽车具有能源节约和环境保护的外部性8

（二）财政补贴新能源汽车的现状9

（三）财政补贴新能源汽车的问题10

1、财政对研发支出的补贴不足10

2、补贴过程中出现了地方保护主义10

3、财政补贴形式单一10

4、补贴的区域范围和车型都有局限性11

（四）财政补贴对新能源汽车的影响11

1、对新能源汽车技术研发的影响11

2、对新能源汽车市场销量的影响11

3、财政补贴对新能源汽车企业财务状况的影响12

第三章 新能源汽车发展的问题12