Artificial Intelligence Enterprise Value Assessment Based On Improved Income Method

In recent years,with the improvement of scientific and technological level and the popularization of mobile Internet technology,the artificial intelligence industry has developed rapidly,and many emerging artificial intelligence enterprises are well known,such as smart home,smart wear,voice recognition,and autonomous driving technology.and so on,is accepted by more and more people.The popularity of the artificial intelligence industry is constantly being pushed up,and how to evaluate the value of artificial intelligence enterprises has become a topic of increasing concern.Therefore,this paper attempts to use the improved income method to evaluate the value of artificial intelligence enterprises.This paper firstly studies the enterprise value evaluation method,the improved income method and the artificial intelligence enterprise value evaluation method.On the basis of reading and sorting out the relevant literature,it introduces the traditional evaluation method and its advantages and disadvantages,and analyzes the value of the artificial intelligence enterprise.Characteristics and value composition,points out the factors that affect the value evaluation of artificial intelligence enterprises,and analyzes the shortcomings of traditional methods based on these factors.Then,the income method is improved,and the main points of improvement and the advantages after improvement are analyzed.Finally,the improved income method is applied to the artificial intelligence company-H enterprise value evaluation,and the evaluation results are compared with the market value of the base date,and at the same time,the fluctuation of the market value in a period after the base date is paid attention to,so as to verify the improved income.accuracy of the law.After theoretical analysis and case analysis,this paper believes that it is more reasonable and accurate to use the improved income method to evaluate the value of artificial intelligence enterprises.Since the improved income method is based on residual income and combined with the Du Pont analysis system,it converts the originally more difficult future expected income into the forecast of less difficult financial indicators,which not only has operability but also improves the objectivity of evaluation.At the same time,it also gave suggestions to managers: not only should pay attention to the improvement of accounting profits,but also the growth of residual income,because residual income is the driving force of enterprise value.From the perspective of investors,using the improved income method to evaluate the value of enterprises can help them find more investment-worthy enterprises and realize the goal of investment appreciation.