The paper, based on sample data of some key cigarette industrial enterprises in China, uses a structure equation modeling ( SEM) to analyze how the absorptive capacity factors of acquisition, assimilation, transformation and applying affect the competitive advantage, it finds out that assimilation, transformation and applying capacity factors have markedly positive impact on competitive advantage; but the acquisition capacity factor has not significant effect on competitive advantage. Meanwhile, acquisition, assimilation, transformation and applying capacity factors have markedly positive impact on absorptive capacity.%以我国几家重点卷烟工业企业样本为数据来源,从获取能力、消化能力、转化能力、运用能力四个因素运用结构方程(SEM)分析吸收能力对企业竞争优势的影响.结果表明,消化能力、转化能力、运用能力对企业竞争优势有显著的正向影响,获取能力对企业竞争优势影响不显著,获取能力、消化能力、转化能力、运用能力之间显著相关,并具有较强的协同效应.
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