会计学院知识库

21世纪初互联网技术的兴起，使得商业模式的概念重新映入企业家和各专家学者们的眼帘。在如今万物互联的人工智能时代，传统工业时代背景下的企业商业模式已难以满足其发展需求，尤其是当下发展势头迅猛的人工智能类企业，在新时代大都面临着将企业核心技术进行商业化的难题。作为人工智能行业龙头企业，科大讯飞在面对环境变化时积极实施商业模式创新，并取得了不错的效果。因此，对其进行研究具有一定的典型性和现实意义。

本文采用案例研究法对科大讯飞商业模式创新情况进行了细致分析，探究其对企业绩效的作用机制以及带来的绩效变化，以期给同行业企业进行此类创新以启发。首先，对商业模式及其创新的含义、内容、创新动因和路径以及创新对企业绩效的影响及评价方法做了系统梳理，并介绍了文章所用到的商业模式画布理论和价值创造理论；其次，梳理了科大讯飞的初始商业模式及其创新动因，然后将商业模式九要素划分为价值创造的四个不同阶段，分析其要素创新内容；再次，从财务和非财务角度分析其绩效表现，阐明其作用机理，并根据绩效表现提出进一步优化绩效的建议；最后，得出研究结论，并指明不足和未来展望。

研究表明，科大讯飞商业模式创新是通过其组成要素创新来分阶段进行的，不同价值创造阶段的创新对企业绩效表现的影响内容不同。其创新结果在扩大市场影响力及规模、改善内部运营效率、增加人均毛利、提升创新产出成果等非财务绩效方面表现良好。其盈利和营运能力也有加强与改善，发展能力前景广阔，但偿债能力略显不足。商业模式创新是一个循序渐进的过程，科大讯飞应根据企业自身特点，在环境的不断变化中，对创新内容进行及时调整与完善，使其在市场中更富有竞争力。

The rise of Internet technology in the early 21st century has brought the concept of business model back into the eyes of entrepreneurs, experts and scholars. In today's era of artificial intelligence, where everything is connected, the business model of enterprises under the background of the traditional industrial era has been difficult to meet their development needs, especially the rapid development of artificial intelligence enterprises. the problem. As a leading enterprise in the artificial intelligence industry, iFLYTEK actively implements business model innovation in the face of environmental changes, and has achieved good results. Therefore, its research has certain typicality and practical significance.

This paper uses the case study method to conduct a detailed analysis of the innovation of iFLYTEK's business model, explore its mechanism of action on corporate performance and the resulting changes in performance, in order to inspire companies in the same industry to carry out such transformation. Firstly, it systematically sorts out the meaning, content, innovation motivation and path of business model and its innovation, as well as the impact of innovation on enterprise performance and evaluation methods, and introduces the business model canvas theory and value creation theory used in the article; secondly, It sorts out iFLYTEK's initial business model and its innovation motivation, then divides the nine elements of the business model into four different stages of value creation, and analyzes the innovative content of its elements; Its mechanism of action and suggestions for further optimization of performance are put forward based on performance performance; finally, research conclusions are drawn, and deficiencies and future prospects are pointed out.

The research shows that iFLYTEK's business model innovation is carried out in stages through the innovation of its constituent elements, and the impact of innovation in different value creation stages on corporate performance is different. Its innovation results have performed well in terms of non-financial performance such as expanding market influence and scale, improving internal operational efficiency, increasing per capita gross profit, and improving innovation output. Its profitability and operating capabilities have also been strengthened and improved, and its development capabilities have broad prospects, but its solvency is slightly insufficient. Business model innovation is a step-by-step process. iFLYTEK should adjust and improve its innovative content in a timely manner according to its own characteristics and in the changing environment to make it more competitive in the market.