Research On The Evaluation Of Artificial Intelligence Enterprise Value Based On EVA

With the rapid development of artificial intelligence,people's lives have become more convenient,work efficiency has been greatly improved,spiritual life has become richer,artificial intelligence companies have attracted everyone's attention,and the value evaluation of artificial intelligence companies has become the focus from people.Whether the operator formulates the enterprise development strategies or an investor makes an investment decision,it is necessary to understand the intrinsic value of the enterprise.Therefore,it is very important to accurately assess the value of the artificial intelligence companies.This paper attempts to build a value evaluation model for an artificial intelligence enterprise based on EVA by analyzing enterprise value and EVA theory,and combining the characteristics of artificial intelligence enterprises,and to apply them to the value evaluation.This article takes the well-known artificial intelligence listed company--Hikvision as an example.By analyzing the enterprise value based on the artificial intelligence enterprise EVA model,we hope to provide reference for the managers to formulate business strategies and improve value creation capabilities.It also provides suggestions for investors to invest in.This article first elaborates the background and significance of the research on the value of the artificial intelligence company,and introduces the development of value theory from domestic and foreign enterprise,the research ideas and research methods of the article.Then it analyzes the development and characteristics of the artificial intelligence company,and it also evaluates traditional values.It introduces the method,analyzes and compares the applicability of the traditional valuation method to the EVA valuation method for the valuation;then,it introduces the EVA valuation method,adjusts to and constructs the EVA enterprise valuation model according to the characteristics of artificial intelligence enterprises;On the basis of analyzing the company's financial situation,taking Hikvision as an example,we combine the company's financial data,use the constructed value evaluation model to value the company Hikvision.Finally,after analyzing the results,we can draw conclusions and make recommendations for the company's value enhancement.Through the study of the entire article,the conclusions are drawn as following: EVA value evaluation model is effective and forward-looking for artificial intelligence enterprise value evaluation;EVA valuation model has significant advantages over traditional methods;We can increase the value of the company by increasing R & D investment,increase the proportion of debt capital,strengthen the management of accounts receivable,and seek the profit growth points;when evaluating the value of the enterprise from the EVA model,the weighted average capital cost is significant to the result of the value assessment,so it needs to be calculated reasonably.