摘要
当今世界全球人工智能(AI)技术进展不断,智能终端全场景多种生态加速融合,特别是在生成式AI领域,发展尤为迅速。在此背景下,领益智造积极布局AI终端硬件领域,由消费电子产品制造厂商转型升级为AI终端硬件制造平台,提供 AI终端硬件产业链上游核心零部件的研发、设计、生产、销售及解决方案等服务。随着中国资本市场的持续扩张和深化,对企业业绩进行精确而公正的评估变得尤为关键。文章旨在通过EVA模型来衡量领益智造2019—2023年的经济效益,并特别对比2020—2023年的EVA值与公司在股市中的实际市值,以此来检验EVA模型在评估领益智造时的适用性和有效性。文章最终旨在探究领益智造的未来增长潜力,并为股东及企业管理决策者提供策略性建议。
Today,global artificial intelligence(AI)technology is constantly advancing,and intelligent terminals are accelerating the integration of diverse ecosystems across all scenarios,especially in the field of generative AI,which is developing rapidly.In this context,LY iTECH is actively expanding into the field of AI terminal hardware,transforming and upgrading from a consumer electronics manufacturer to an AI terminal hardware manufacturing platform,providing services such as research and development,design,production,sales,and solutions for core components upstream of the AI terminal hardware industry chain.With the continuous expansion and deepening of China’s capital market,accurate and fair evaluation of corporate performance has become particularly crucial.This article aims to measure the economic value added of LY iTECH from 2019 to 2023 through the EVA model,and specifically compare the EVA from 2020 to 2023 with the company’s actual market value in the stock market,in order to test the applicability and effectiveness of the EVA model in evaluating LY iTECH.The ultimate goal of the article is to explore the future growth potential of LY iTECH and provide strategic recommendations for shareholders and corporate management decision-makers.
作者
杨淇
YANG Qi(Henan University of Economics and Law,Zhengzhou 450046,China)
出处
《商业观察》
2025年第29期60-63,71,共5页
BUSINESS OBSERVATION
作者简介
杨淇(2000-),男,硕士研究生,研究方向:公司金融。
