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智力资本能为公司创造价值并持续保持竞争优势,其中结构资本集中代表了企业组织运作紧密性、生产要素组合有效性以及技术研发的密集度。但当企业内部风险升高,可能会弱化结构资本的价值创造效果。本文以2015年A股上市公司中的高科技企业和普通制造业企业上市公司的相关数据,运用多元适应性云形回归分析发现企业内部风险对结构资本的价值创造具有负向的弱化效果。
Intellectual capital can create value for the company and continue to maintain its competitive advantage. Structural capital, on the other hand, represents the close operation of the enterprise organization, the effectiveness of the combination of factors of production and the concentration of technology research and development. However, when internal risks rise, the value creation of structural capital may be weakened. Based on the data of high-tech companies and listed companies of ordinary manufacturing enterprises in A-share listed companies in 2015, this paper uses multiple adaptive cloud regression analysis to find that the internal risks of enterprises have a negative effect of weakening the value of structured capital.