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在“新常态”的国际和国内经济环境和全球工业结构调整的大背景下，制造 业的转型和提升已成为衡量各国核心竞争力的重要标志。作为制造业的重要组成 部分，我国汽车产业近年来已进入“增速放缓、结构优化、存量竞争”的新阶段， 处于结构性调节和产品转型升级的时期。“中国制造 2025”将智能汽车列入国家 智能制造发展重点领域，“智能汽车创新发展战略”更是明确了智能汽车战略愿 景及发展目标，加速推进智能化转型已成为当前汽车行业的重要转型方向。 本文选取自 2018 年开始实施智能化转型的汽车零部件供应商龙头企业德赛 西威作为典型案例，依托演化博弈理论、动态能力理论和创新柔性理论，通过搭 建理论分析框架，结合案例公司的外部环境、自身业务和产品状况，对其智能化 转型的动因、具体实施举措，以及智能化转型前后的财务和非财务绩效进行了纵 向和横向的对比分析，以期探寻智能化转型对汽车行业企业绩效所形成的影响。 结果表明，通过聚焦智能化业务、产品全生命周期管理、精益生产、优化内部管 理、服务创新等举措，德赛西威已初步实现了智能化转型，其财务绩效和非财务 绩效均得以明显改善，特别是盈利能力显著提升。这表明，智能化转型对企业绩 效具有正向作用，且该作用具有明显的滞后性，并随时间推移呈现递增趋势。不 过，随着智能化转型的深入，德赛西威尚需提升存货管理效率，加强应收账款的 管理，优化供应链管理能力，提高企业自身营运能力，并合理调整资本结构，有 效利用智能化转型对企业绩效的正向作用，助力企业的可持续发展。

Under the background of the "new normal" international and domestic economic environment and global industrial restructuring, the transformation and upgrading of manufacturing has become an important symbol to measure the core competitiveness of various countries. As an important part of the manufacturing industry, China's automobile industry has entered a new stage of "slowing down growth, structural optimization and stock competition" in recent years, and is in a period of structural adjustment and product transformation and upgrading. "Made in China 2025" lists intelligent vehicles as a key area of national intelligent manufacturing development, and the "Intelligent Vehicle Innovation and Development Strategy" clarifies the strategic vision and development goals of intelligent vehicles, and accelerating intelligent transformation has also become an important transformation direction of the current automotive industry. This paper selects Desay SV, a leading auto parts supplier enterprise that has implemented intelligent transformation since 2018, as a typical case, relies on evolutionary game theory, dynamic capability theory and innovation flexibility theory, builds a theoretical analysis framework, combines the external environment, business and product status of the case company, and conducts a vertical and horizontal comparative analysis of the motivation of its intelligent transformation, specific implementation measures, and financial and non-financial performance before and after the intelligent transformation. In order to discover the impact of intelligent transformation on the performance of enterprises in the automotive industry. The results show that by focusing on intelligent business, product life cycle management, lean production, optimization of internal management, service innovation and other measures, Desay SV has initially achieved intelligent transformation, and its financial and nonfinancial performance has been significantly improved, especially profitability. This shows that intelligent transformation has a positive effect on enterprise performance, and this role has obvious lag and shows an increasing trend with time. However, with the deepening of intelligent transformation, Desay SV still needs to improve the efficiency of inventory management, strengthen the management of accounts receivable, optimize the supply chain management capabilities, improve the company's own operating capabilities, and rationally adjust the capital structure, effectively use the positive effect of intelligent transformation on enterprise performance, and help the sustainable development of enterprises.