With the rapid development of the automobile industry, a series of energy and environmental problems follow, so the development of new energy vehicles will be included in the important agenda. However, compared with the advanced countries in the world, China's manufacturing industry still has a certain gap, and transformation, upgrading and leap-forward development are the top priorities of China at present. Developing manufacturing industry is the need of China's gradual prosperity and production in the international market competition. Its strong vitality comes from innovation, first-class quality, healthy development, structural optimization and quality production. In China, 65% of urban environmental pollution, 25% of carbon dioxide and 70% of toxic gases come from automobile exhaust, which is the main source of PM2.5. In the face of energy crisis, climate change and serious environmental pollution, it is urgent to vigorously develop new energy vehicles and accelerate the construction of a "low-carbon transportation system". This paper studies and selects BYD Co., Ltd. as the enterprise, mainly from the perspective of strategic management, using the current market situation and the financial strategy analysis that the enterprise has made to explain the problems faced by the enterprise when formulating the general direction of development. In view of the above problems, the implementation and guarantee of the development strategy are proposed.