会计学院知识库

  摘  要

       随着大数据时代的到来和共享经济的崛起，互联网渗透于每一个人衣食住行中，创造了全新的机遇。滴滴出行科技有限公司始于2012年9月，至2019年时已有3600亿估值，目前已成立10年。在这10年中，滴滴出行较好地伴随着互联网共享经济发展的新机遇，适时开展自身技术的创新研发，公司从零开始逐步成为移动出行的引航者。但随着滴滴出行自身存在的一些安全问题、服务问题及定价问题。2021年12月30日，滴滴出行发布在美上市后的第一份财务报告，数据显示：2021年第二季度和第三季度滴滴出行的总收入分别为482亿元、427亿元、环比下降了11.48%。从滴滴出行的收入拆分来看，亏损主要出现在国际出行业务和共享单车、电单车等方面。
       本文采用案例分析法、文献研究法、统计分析研究法，对滴滴出行展开分析，以此作为本次研究对象。首先围绕滴滴出行，对该公司经营和财务现状展开分析，其次按照偿债风险、盈利风险、营运风险、可持续发展风险以及现金流风险的分类，对其中的风险因素进行探究，从中找出风险成因，然后利用F—Score模型，对各个因素展开评价，得出财务风险防范措施；其次，调研有关财务管理的相关理论资料，结合财务风险防范和评价理论，参考滴滴出行披露的募股章程，以及近年来的财务报告数据，整理归纳最新研究成果，从而为本次写作奠定扎实基础，为滴滴出行研究做足理论准备。最后，通过收集整理滴滴出行近五年（2018年-2021年）财务报表和发展报告的数据及反映公司基本面的财务资料，利用折线图和表格的形式对滴滴出行的财务状况进行了具象化体现，借助财务指标计算、统计、分析手段形成准确而真实的定量结论，最终对滴滴出行的财务风险加以识别和评价。滴滴出行作为中具备较高知名度的公司，通过分析滴滴出行的财务状况，识别分析其财务风险及成因，对其财务风险有更深刻的认识，认识到其问题根源，才能加强公司对财务风险的防控。对后续类似网约车公司的财务风险的相关研究提供思路框架与些许参考。

Abstract

          With the advent of the era of big data and the rise of the sharing economy, the Internet permeates everyone's daily necessities, creating new opportunities. Didi Chuxing Technology Co., Ltd. was founded in September 2012 and had a valuation of 360 billion yuan by 2019. It is now 10 years old. In the past 10 years, along with the new opportunities of the development of the Internet sharing economy, Didi Chuxing timely carried out its own technological innovation and research, and gradually became the pilot of mobile travel from scratch. However, Didi Chuxing has some security problems, service problems and pricing problems. On December 30, 2021, Didi Chuxing released its first financial report after going public in the United States. Data showed that the total revenue of Didi Chuxing in the second and third quarters of 2021 was 48.2 billion yuan and 42.7 billion yuan respectively, with a sequential decrease of 11.48%. From the revenue breakdown of Didi Chuxing, the losses mainly appear in the international travel business and shared bikes, electric bikes and other aspects.

           This paper adopts the method of case analysis, literature research and statistical analysis to analyze Didi Chuxing as the research object. Firstly, analyze the company's operation and financial status around Didi Chuxing, and then explore the risk factors according to the classification of debt repayment risk, profit risk,operation risk, sustainable development risk and cash flow risk, and find out The cause of risk, and then use the F-Score model to evaluate each factor and draw financial risk prevention measures;secondly, research relevant theoretical materials on financial management, combined with financial risk prevention and evaluation theory, refer to the prospectus disclosed by Didi Chuxing , as well as the financial report data in recent years, sort out and summarize the latest research results, so as to lay a solid foundation for this writing and make full theoretical preparations for Didi Chuxing research.Finally, by collecting and sorting out the data of Didi Chuxing's financial statements and development reports in the past five years (2018-2021) and the financial information reflecting the company's fundamentals, the financial status of Didi Chuxing is analyzed in the form of line charts and tables. Concretely embodied, accurate and true quantitative conclusions are formed with the help of financial index calculation, statistics, and analysis methods, and finally the financial risks of Didi Chuxing are identified and evaluated.As a well-known company in China, Didi Chuxing, by analyzing Didi Chuxing's financial situation, identifying and analyzing its financial risks and causes, has a deeper understanding of its financial risks and the root causes of its problems, in order to strengthen the company's financial awareness. Risk prevention and control.Provide a frame of thought and some references for subsequent research on the financial risks of similar online car-hailing companies.as well as the financial report data in recent years, sort out and summarize the latest research results, so as to lay a solid foundation for this writing and make full theoretical preparations for Didi Chuxing research.