Research on Financial Performance Evaluation and Improvement Paths in the Automotive Manufacturing Industry

本文以我国汽车制造行业上市公司为研究对象，聚焦财务绩效评价与可持续发展提升路径，通过构建涵盖盈利能力、偿债能力、营运能力和发展能力的多维评价体系，结合因子分析等方法系统剖析行业财务现状。研究发现，汽车制造业在新能源转型与智能化升级背景下，财务绩效呈现多维度差异化特征，盈利能力、营运效率及偿债能力构成影响企业可持续发展的核心要素。基于行业发展趋势与实证分析结论，从企业成本管控、资本结构优化、技术创新驱动以及政府政策支持、产业生态构建等层面，提出推动财务绩效提升与产业升级转型的系统性策略，为行业高质量发展提供理论与实践参考。This paper takes listed companies in China’s automotive manufacturing industry as the research object, focuses on the evaluation of financial performance and the promotion path of sustainable development, and systematically analyzes the financial status of the industry by constructing a multi-dimensional evaluation system covering profitability, solvency, operational capacity and development capacity, combined with factor analysis and other methods. The study finds that under the background of new energy transformation and intelligent upgrading, the financial performance of the automotive manufacturing industry shows multi-dimensional differentiated characteristics, and profitability, operational efficiency, and solvency constitute the core elements affecting the sustainable development of enterprises. Based on the industry development trend and the conclusion of empirical analysis, this paper puts forward systematic strategies to promote the improvement of financial performance and industrial upgrading and transformation from the aspects of enterprise cost control, capital structure optimization, technological innovation drive, government policy support and industrial ecology construction, so as to provide theoretical and practical reference for the high-quality development of the industry.