制造企业服务化转型与产能利用率  

Service-oriented Transformation and Capacity Utilization

作　　者：王华[1] 廖凌韬 WANG Hua;LIAO Lingtao(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2025年第1期148-160,共13页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金一般项目“算力基础设施与企业高质量发展:作用机理、实施路径与政策优化”(24BGL066)。

摘　　要：制造企业服务化转型是制造与服务融合发展的新型模式和产业形态,为提升产能利用率提供了新思路。本文基于2007—2021年中国制造业上市公司数据和年报资料,根据业务收入构造企业服务化转型指标,实证考察了制造企业服务化转型对产能利用率的影响及其机理。研究发现,企业服务化转型显著提升了产能利用率。机制分析表明,专业化分工和价值增值是企业服务化转型促进产能利用率提升的重要路径。异质性分析发现,企业服务化转型的促进作用在交易成本较高、供需波动程度较高、业务复杂程度较高、产品差异化较低以及位于产业链下游的企业中更明显。经济后果检验表明,企业服务化转型对产能利用率的提升能够降低企业经营风险并促进企业高质量发展。本文为我国推动制造业与服务业深度融合,提升企业产能利用率提供了理论支持和经验参考。The service-oriented transformation of manufacturing enterprises represents a novel manufacturing model and industrial form,developed through the integration of manufacturing and services,which offers innovative approaches to enhancing capacity utilization.This paper analyzes data from listed manufacturing companies in China from 2007 to 2021,utilizing detailed revenue information disclosed in their annual reports to construct an indicator of service-oriented transformation.The study explores the impact of this transformation on capacity utilization and reveals that it significantly enhances capacity utilization.The analysis identifies vertical specialization and value creation as the key mechanisms through which service-oriented transformation facilitates capacity utilization.The benefits of this transformation are particularly pronounced in enterprises characterized by higher transaction costs,greater supply and demand volatility,increased business complexity,lower product differentiation,lower internal control quality,non-state ownership,and positions downstream in the industrial chain.The study concludes that service-oriented transformation not only reduces operational risks but also promotes high-quality development by enhancing capacity utilization.

关 键 词：服务化转型 产能利用率 专业化分工 价值增值 

分 类 号：F425[经济管理—产业经济]