An exploration of corporate financial management within the context of dual circulation development pattern
双循环背景下企业财务管理探讨

摘要

双循环新发展格局是党中央根据我国现行经济情况提出的以国内大循环为主体、国内国际双循环相互促进的新经济发展模式。这对新能源汽车企业而言，既是机遇也是挑战，对制造企业的财务管理也提出了更高的要求。WLNE公司近3年来，公司实现新能源汽车业务的快速增长，但同时也遇到了很多初创期的严峻挑战。文章从新能源汽车行业及WLNE公司发展现状分析出发，探讨提出加强企业财务管理的建议，以便公司能够在新发展格局中提升竞争力，实现高质量发展。

Abstract

The Dual Circulation New Development Pattern is a new requirement proposed by the Central Committee of the Communist Party of China based on China’s current economic situation, featuring domestic circulation as the mainstay and mutual promotion between domestic and international circulations. Under this new economic model, it represents both opportunities and challenges for enterprises manufacturing new energy vehicles (NEVs), and imposes higher requirements on financial management within manufacturing enterprises. Over the past three years, Liuzhou Wuling New Energy Automobile Co., Ltd. (WLNE) has achieved rapid growth in its NEV business but has also encountered severe challenges typical of the start-up phase. Starting from an analysis of the development status of the NEV industry and WLNE, this article explores and proposes recommendations to strengthen corporate financial management, enabling the company to enhance its competitiveness within the new development pattern and achieve high-quality development.