技术资本投入与人均企业价值的相关性分析-会计学专业论文.docxVIP

万方数据 万方数据 The correlation analysis between technical capital investment and enterprise value per capita Abstract With the expanding of capital’s scope, the capital becomes natural, intelligent and humanization. The forms of capital evolve from the traditional human capital, money capital, material equipment capital to the technical capital, knowledge capital and information capital. According to the theory of capital value, these different forms of capital are the source of enterprise value. For the new high-tech enterprise, the competitiveness and development of the enterprise depend on its investment of technology and the stock of technical capital. Sales, market share, profit, profit per capita and enterprise value per capita can be used to measure the performance of the enterprise. And the profit per capita and enterprise value per capita can also be used to measure the enterprises production efficiency. This paper mainly discusses the technical capital’s influence on enterprise value per capita with the method of empirical research, selecting new high-tech enterprises listed companies from 2008 to 2012 as the research object. We select new high-tech enterprises as the research object for the reason that this enterprise group pays great importance to technology and can reflect the production efficiency of capital investment. In addition, we also want to know the stock of technical capital and overall level of enterprise value per capita by analyzing the new high-tech enterprises. This paper selects the technical capital investment as the independent variables, and defines its scope of patents, the proprietary technology and software. This paper carries on the regression analysis of enterprise value, the number of employees and enterprise value per capita by building different models, also discusses the lag influence of technical capital. It was found that the new high-tech enterprises have an overall low level of enterprise value per capita and there is