摘要
基于企业资本价值引擎形成的缘起,探索LS-企业形成人本资本价值引擎、产业结构升级与国家价值链形成的逻辑关系,通过产业结构升级与国家价值链形成展示LS-企业形成人本资本价值引擎的驱动效应,并对此关系进行实证检验.结果表明:LS-企业人本资本价值引擎存在,且LS-企业人本资本价值引擎与产业结构升级和国家价值链形成均呈显著正相关关系。
Based on the origin of the formation of enterprise capital value engine,this paper explores the logical relationship between the formation of human capital value engine of LS enterprises,the upgrading of industrial structure and the formation of national value chain.Through the upgrading of industrial structure and the formation of national value chain,the driving effect of LS Enterprises in forming human capital value engine is demonstrated,and the relationship is empirically tested.The results show that:LS enterprise human capital value engine exists,and LS enterprise human capital value engine has a significant positive correlation with the upgrading of industrial structure and the formation of national value chain.
作者
胡宗康
丁胜红
董沿岑
HU Zongkang;DING Shenghong;DONG Yancen(Jinshen College,Nanjing Audit University,Nanjing,Jiangsu 210044,China;School of Finance,Nanjing Agricultural University,Nanjing,Jiangsu 210023,China;School of business of University of Wisconsin-Madison,Madison,Wisconsin 53703,U.S.)
出处
《江苏建筑职业技术学院学报》
2020年第3期42-46,共5页
Journal Of Jiangsu Vocational Institute of Architectural Technology
基金
教育部哲学社会科学基金后期资助项目:企业人本资本会计理论创新研究(18JHQ0008)。
关键词
LS-企业人本资本价值引擎
产业结构升级
国家价值链形成
LS enterprise humanistic capital value engine
Upgrading of industrial structure
Formation of national value chain