In the next few years,the artificial intelligence industry will have broad prospects,and it is of great significance to study the valuation of artificial intelligence companies.On this basis,the research methods of this paper include theoretical analysis and case studies.Based on the Economic Value Added,we analyze the characteristics of artificial intelligence companies,adjust accounting titles,and finally build a model for valuing evaluation of high-tech companies.First of all,it is a theoretical analysis.It can be seen from the analysis of traditional valuation methods that the EVA method is more applicable and conforms to the characteristics of artificial intelligence enterprises.Therefore,this paper introduces the EVA valuation model and builds the EVA valuation model of artificial intelligence enterprises.Combined with the characteristics of the artificial intelligence enterprise,the accounting subjects are adjusted to determine the various parameters in the EVA model.The two-stage model was selected to meet the development characteristics of artificial intelligence enterprises.Finally,combined with the actual case study,we conduct empirical research on artificial intelligence enterprise K to verify the rationality and applicability of the model.In the case study,different accounting factors were adjusted to determine the various parameters of the EVA model.Based on the EVA valuation model,the EVA value of K in the high growth period and stable development period was calculated,and the value of the enterprise was finally evaluated.In addition,the error rate of the results is analyzed in the paper.The conclusion is that the EVA value assessment model is effective in evaluating artificial intelligence enterprises.In this paper,the EVA method is used to evaluate the artificial intelligence enterprise.It can be seen that the EVA method is applicable to the valuation of artificial intelligence enterprises.Taking this valuation result as a reference is beneficial to the benign development of the artificial intelligence industry and avoiding short-sighted behavior of enterprises.At the same time,EVA assesses corporate value as a reference for managers to conduct value management,companies to develop commercial financing plans,and investors to make investment decisions.This paper has certain research significance.First,the article systematically combs the EVA valuation method for future research.Second,the adjustment of EVA accounting items in the article is based on the full consideration of the characteristics of artificial intelligence enterprises,and has certain pertinence and Reference value.Third,the case analysis in the text enriches the application of such value assessment methods in actual situations. |