Abstract: Customer-led front desk service strategy and product-led back office service strategy are important ways to transform and upgrade manufacturing industry and improve its performance in the era of digital economy. However, there is little research on the role of the two service strategies in the incentive effect of digital technology integration on enterprise performance. This paper selects 371 high-end equipment manufacturing enterprises in Shanghai and Shenzhen A-shares from 2013 to 2022 as research samples, and explores the mechanism of digital technology integration on the performance of high-end equipment manufacturing enterprises by constructing A model of "digital technology integration - service strategy - enterprise performance". The results show that: (1) Digital technology integration can positively improve the long-term performance of enterprises; (2) Service-oriented strategy plays an intermediary role between digital technology integration and enterprise performance. Digital technology integration can improve short-term performance of enterprises through front-office service-oriented strategy and long-term performance through back-office service-oriented strategy. This paper has enriched the theoretical vision of the incentive effect of existing digital technology on enterprise performance, and provided theoretical support and practical reference for further promoting the integration of digital technology and promoting the high-quality development of high-end equipment manufacturing enterprises.

摘要： 以客户为主导的前台服务化战略和以产品为主导的后台服务化战略是数字经济时代制造业转型升级和提升绩效的重要方式，学术界对两种服务化战略在数字技术融合对企业绩效的激励效应中扮演何种角色却鲜有研究。本文选择2013-2022年沪深A股371家高端装备制造企业为研究样本，通过构建“数字技术融合-服务化战略-企业绩效”模型，深入探究了数字技术融合对高端装备制造企业绩效的作用机制。研究发现：（1）数字技术融合能够正向提升企业长期绩效；（2）服务化战略在数字技术融合与企业绩效之间起中介作用，数字技术融合通过前台服务化战略提升企业短期绩效，通过后台服务化战略提升长期绩效。本文丰富了现有数字技术对企业绩效激励效应的理论视野，为进一步促进数字技术融合、推动高端装备制造企业高质量发展提供了理论支撑和实践参考。