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中文摘要：
以我国建筑业上市公司为研究样本,分析影响企业价值的因素,实证结果表明,建筑企业价值和资产规模呈U型关系；和资本结构显著负相关；和经营能力、盈利能力显著正相关；和股权集中度、股权激励、研发强度的正相关关系均不显著。
英文摘要：
Emperor Guan Yu fighting against Chi you is a widely spread story in Shanxi province. Emperor Guan Yu and Chi You were two unrelated figures in history, but they fought against each other in this legendary story. Through factor analysis, the paper analyzes the four cultural elements such as salt lake, Chi You, Guan Yu and Daoism and tries to make clear when,where and how the four elements were integrated with each other, aiming to explore the reasonable basis of the story.
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