The main results are as follows: (1

The main results are as follows: (1) from the goodness of fit test of the model, the R square value of the adjusted model is 0.694, which indicates that the fitting degree of the model is high, the explanatory variables and the control variables have a good ability to explain the explained variables, and hypothesis 3 and hypothesis 4 have strong credibility. (2) from the statistical value of D ≤ W, its value is 1.906, which is very close to 2, which indicates that there is no first-order sequence correlation between the explanatory variables of the model, and both the explanatory variables and the control variables can explain the explained variables well. It ensures the effectiveness of the regression effect of the model and makes our empirical research conclusions more reliable. (3) from the results of T statistical test, except that the constant term is not significant, other explanatory variables and control variables are significant at the levels of 1%, 5% and 10%, respectively. The explanatory variables INTANA (the ratio of invisible assets to total assets) of), ASOE (employees are significant at the level of 1% and 10%, respectively, and they are positively correlated with the explained variable OPA (the ratio of operating profit to total assets), which accords with the forecast of hypothesis 3 and hypothesis 4. Other control variables were also significant at the level of 1% and 5%, respectively, in which PPEA (ratio of fixed assets to total assets) and OPA (ratio of operating profit to total assets), OPA t ≤ 1 (ratio of operating profit to total assets) and OPA (ratio of operating profit to total assets) were positively correlated. CS (negative debt ratio of enterprise assets) and explained variable OPA (ratio of operating profit to total assets) are negatively correlated. The above control variables and explained variables are not only related to Aboody.