会计学院知识库

随着资源短缺和环境污染问题的加重，发展低碳经济成了世界各国的共同话题。制造业是典型的重污染、高能耗行业，且其在我国工业体系中占据着重要地位，更应该积极践行低碳发展行动。汽车制造业作为其中的代表，面对我国环境规制不断地紧缩约束，怎样实现企业可持续向好发展，从而让企业的价值得到持续提升，在现发展阶段值得探讨研究。比亚迪作为汽车制造企业，经过多年的探索，采取低碳经济的发展方式，在新能源汽车领域取得了领先地位。本文将以比亚迪为例，来研究其在实施低碳经济发展模式后实现价值创造的路径和效果。

因此，本文基于价值创造和三重底线等相关理论，进一步通过对行业低碳发展现状以及比亚迪公司低碳经营情况的分析，发现并总结推动比亚迪低碳经济发展的动因。然后，根据其动因推导出比亚迪低碳发展的价值创造路径。最后，选取比亚迪2017-2021年相关数据，从经济绩效、环境绩效、社会绩效和EVA四方面，对比亚迪在低碳经济发展模式下所创造的价值进行分析评价，再用企业价值的提升与否来反映企业价值创造的路径是否增加了企业的价值。

通过分析得出：第一，在企业低碳经济发展的过程中，增加研发投入，进行低碳技术创新，可以促进企业价值的提升；第二，通过对低碳产品质量的严格把控，可以增强企业的竞争力，使得企业不断增值；第三，通过对比亚迪在经济、环境、社会和经济增加值四个方面进行分析，得出比亚迪实行低碳发展模式以来，营业收入持续增长，发展潜力持续提升，实现了企业的价值创造。最后提出案例启示以供相关制造企业更好发展低碳经济提供借鉴。

With the aggravation of resource shortage and environmental pollution, the development of low-carbon economy has become a common topic in the world. The manufacturing industry is a typical heavy pollution and high energy consumption industry, and it occupies an important position in China 's industrial system. It should actively practice low-carbon development actions. As a representative of it, in the face of the continuous tightening of environmental regulation in China, how to realize the sustainable development of enterprises, so that the value of enterprises can be continuously improved, is worth exploring and studying in the current development stage. As an automobile manufacturing enterprise, BYD has achieved a leading position in the field of new energy vehicles after years of exploration and development of low-carbon economy. This paper will take BYD as an example to study the path and effect of value creation after the implementation of low-carbon economic development model.

Therefore, based on the theory of value creation and triple bottom line, this paper further analyzes the current situation of low-carbon development in the industry and the low-carbon operation of BYD Company, and finds and summarizes the motivation to promote the development of BYD 's low-carbon economy. Then, according to its motivation, the value creation path of BYD 's low-carbon development is derived. Finally, the relevant data of BYD from 2017-2021 are selected to analyze and evaluate the value created by BYD under the low-carbon economic development model from four aspects: economic performance, environmental performance, social performance and EVA, and then reflect whether the path of enterprise value creation increases the value of the enterprise.

Through analysis, it is concluded that : first, in the process of low-carbon economic development, increasing R & D investment and carrying out low-carbon technology innovation can promote the improvement of enterprise value ; second, through the strict control of the quality of low-carbon products, the competitiveness of enterprises can be enhanced, so that enterprises continue to add value ; Third, through the analysis of BYD's economic, environmental, social and economic added value, it is concluded that since BYD implemented the low-carbon development model, the operating income has been continuously growing and the development potential has been continuously improved, thus realizing the value creation of the enterprise. Finally, the case enlightenment is put forward to provide reference for relevant manufacturing enterprises to better develop low-carbon economy.