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低碳发展提出以来，大量资本迅速涌入新能源汽车产业，整个产业迅速扩张。处于中游的动力电池企业作为该产业链最核心组成部分，自然伴随着市场需求的激增迎来高速发展。虽然动力电池行业看似前景良好，但是随着国家宏观政策的逐渐规范化以及方向把控的逐渐清晰化，致使该行业整体竞争格局升级。尤其在碳中和发展战略提出之后，更是将该行业规划为重点发展领域。因此，行业内的优胜劣汰只会愈发激烈，越来越多的企业难以维系，企业的盈利持续性存在较大的问题。其能否可持续发展的影响因素也必定越来越复杂，可能源于企业自身财务能力，也可能源于企业的技术或规模，还可能源于企业社会责任表现等维度。因此要想更准确的对企业盈利持续性进行分析，必须要和时代要求结合起来，拓宽研究视野。

本文在对动力电池行业的特征进行深入分析后，认为双碳目标既是该行业深化发展的起点，亦是其发展的终点。因此对于动力电池企业的盈利持续性分析应该将低碳要素融入其中。为使研究更具借鉴意义，本文选取了该行业发展较为迅速的宁德时代公司为案例企业。通过对过往文献的梳理，最终确定了以碳中和为背景的宁德时代盈利持续性分析维度。首先从环境入手，分析其行业环境风险以及内部战略实施情况；其次，根据动力电池行业特性，从经营维度、创新维度、社会维度以及环境维度选取关键性指标，探寻宁德时代盈利持续性的能力以及潜力；最后，通过与同行企业的比对分析，发现宁德时代存在的问题，并给出针对性建议。研究结果表明，虽然行业整体盈利持续性存在极大的不确定性，但宁德时代公司与同行相比仍具有较大优势，其盈利持续性表现优良。但是面对竞争如此激烈的动力电池行业，宁德时代公司要想继续领跑行业，必须继续加大研发创新，继续优化企业社会责任管理，尤其是碳中和目标所赋予的国家使命。

Since the introduction of low-carbon development, a large amount of capital has rapidly poured into the new energy vehicle industry, and the entire industry has expanded rapidly. As the core component of the industry chain, the power battery companies in the midstream will naturally usher in rapid development with the surge in market demand. Although the power battery industry seems to have good prospects, with the gradual standardization of national macro policies and the gradual clarification of direction control, the overall competition pattern of the industry has been upgraded. Especially after the carbon neutral development strategy was put forward, the industry was planned as a key development area, carrying the important mission of overtaking in the curve of the domestic automobile manufacturing industry. Therefore, the survival of the fittest in the industry will only become more intense, more and more companies are difficult to maintain, and there is a big problem with the sustainability of corporate profits. The factors affecting its sustainable development must also become more and more complex, which may stem from the company's own financial capabilities, its technology or scale, and its social responsibility performance. Therefore, in order to more accurately analyze the sustainability of corporate profits, it must be combined with the requirements of the times to broaden the research horizon.

After an in-depth analysis of the characteristics of the power battery industry, this paper believes that the dual-carbon goal is both the starting point and the end of the industry's deepening development. Therefore, low-carbon elements should be incorporated into the profitability sustainability analysis of power battery companies. In order to make the research more meaningful, this paper selects Ningde Times Company, which is developing rapidly in this industry, as a case enterprise. By combing past literature, the analysis dimension of CATL's profitability sustainability based on carbon neutrality was finally determined. First, start with the environment, analyze its industry environmental risks and the implementation of internal strategies; secondly, according to the characteristics of the power battery industry, select key indicators from the operational dimension, innovation dimension, social dimension and environmental dimension, and explore the ability and sustainability of CATL's profitability and sustainability. Potential; finally, through the comparative analysis with peer companies, find the problems existing in the CATL era, and give targeted suggestions. The research results show that although there is great uncertainty in the overall profitability of the industry, CATL still has great advantages compared with its peers, and its profitability continues to perform well. However, in the face of such a fierce power battery industry, in order to continue to lead the industry, CATL must continue to increase R&D innovation and continue to optimize corporate social responsibility management, especially the national mission given by the carbon neutrality goal.