关于员工股票所有权影响公司业绩的预测模型
Yiping Huang1, Shixin Huang2, Xiangjian Chen3
1Jiangsu University of Science and Technology, Zhenjiang, China.
Scientific reports
|July 1, 2025
概括
员工股权计划 (ESOP) 显著影响智能制造业绩效. 这项研究使用人工智能和情绪分析来预测ESOP的有效性,为优化智能转型的人力资本战略提供了见解.
科学领域:
- 管理科学 管理科学
- 人工智能在商业中的应用
- 财务会计 财务会计 财务会计 是一种
背景情况:
- 智能制造企业在人力资本战略和激励机制方面面临着挑战.
- 员工股权计划 (ESOP) 对企业在智能制造业绩效的动态影响尚不清楚.
- 现有的研究缺乏全面的模型来预测ESOP在智能制造环境中的长期有效性.
研究的目的:
- 开发和验证人工智能驱动的预测模型,以评估ESOP对企业业绩的动态影响.
- 分析ESOPs的长期,动态和非线性影响,考虑到智能制造成熟度和社会情绪.
- 利用可解释AI (XAI) 来解释ESOP的有效性,并为管理会计提供决策支持.
主要方法:
- 人工智能 (AI) 与会计原则的整合.
- 开发一种结合语言建模和社会情绪大规模数据分析的预测模型.
- 长短期记忆 (LSTM) 网络和SHAP价值方法用于可解释AI (XAI) 分析的应用.
主要成果:
- 构建了一个新的预测模型,将金融,社会情绪和运营数据与人工智能 (LSTM,LLM) 集成在一起.
- 可解释的人工智能 (XAI) 成功阐明了ESOP,智能制造成熟度和社会情绪的长期非线性影响.
- 该研究为ESOP激励效应的归因分析提供了一个框架,增强管理会计决策支持.
结论:
- 在制造业企业的智能转型中,ESOPs起着至关重要的作用,动态地影响业绩.
- 开发的AI和XAI框架为评估ESOP有效性提供了新的预测工具和理论.
- 这项研究提供了实证数据和决策支持,以优化ESOP设计和实施智能制造.
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