朱劲松，王家年

(湖北工程学院 经济与管理学院，湖北 孝感 432000)

基于比亚迪混合动力汽车“秦”的新能源汽车财政政策研究

朱劲松，王家年

(湖北工程学院 经济与管理学院，湖北 孝感 432000)

摘要：在石油依存度居高不下，空气质量急剧下降的资源与环境双重压力下，中国对新能源汽车的需求越来越紧迫。但在技术条件制约下新能源汽车购置成本高，使用不便利，大大限制了其市场的发展。结合目前已有的财政补贴政策，以比亚迪“秦”和“速锐”为例，分析其购置、使用总成本差额的现值和表明，新能源汽车“秦”有较多的可能性获得总成本上的优势，其中“综合工况”下“秦”可为车主节省近4万元。基于此分析可以判断新能源汽车目前已处于行业发展的中期，预测未来10年将会迎来爆发式的发展。对此应及时调整财政政策：在逐渐减少对整车一次性财政补贴的同时，重视对电池、电机等核心技术研发的财政支持；加快充电等软、硬件基础设施的建设，通过组合政策降低新能源汽车日常使用费用，增加使用便利性与附加值。

(责任编辑：胡先砚)

关键词：新能源汽车；成本核算；财政政策；比亚迪“秦”

中图分类号：F407.471

文献标识码：码：A

文章编号：号：2095-4824(2015)02-0103-06

收稿日期：2014-11-09

基金项目：湖北省教育厅项目(13y087)

作者简介：朱劲松(1980-)，男，湖北监利人，经济学博士，湖北工程学院经济与管理学院副教授。

Abstract：Because of the high oil dependency, and the sharply going down of air quality, under the dual pressure of resources and environments, it became more urgent for the demand for new energy vehicles in China. Due to the technical constraints of the new energy vehicles, it costs high and proves to be not convenient for use, which greatly limits the development of the new energy vehicle market. By combining with the existing financial subsidy policy, taking BYD “Qin” and “speed sharp” for an example, analyzing their different purchase costs and present value of use, it is found that new energy vehicle “Qin” has the more probability to obtain the total cost advantage, which can save nearly 40,000 yuan for the owners under the “comprehensive drive conditions”. The analysis indicates that the new energy vehicle industry has been in the mid-term of an industry development stage. It is probable that the new energy vehicle industry will usher an explosive development during the next 10 years. Hence the Chinese government should adjust its fiscal policy, such as speeding up the construction of the charging infrastructure, gradually decreasing the one-time subsidies, reducing the new energy vehicles’ daily use cost, improving the added value via a combination of policies and increasing the financial support for the R & D in battery, motor and other core technologies.

一、新能源汽车的发展概况

1.新能源汽车发展背景、类型与特点。随着我国改革开放以来持续30多年的经济发展，私人小轿车已从当初的家庭奢侈品，逐渐变成了家庭普通消费品，进入寻常百姓家中。……