中文摘要：

新企业合法性水平的提升是其整合外部资源以求得生存与发展的关键因素，科学技术的发展与供应链管理方式的优化为新企业作为供应商加入成熟制造商新产品开发流程进而获取合法性提供了契机。本文选取我国制造业中182家新企业为样本，探讨了参与新产品开发对其合法性的作用机制以及吸收能力在其中的调节效应。研究表明，参与新产品开发可以帮助新企业提高技术与管理能力并获取良好的企业声誉，对其合法性水平的提高有显著的正向影响，而吸收能力的提升可以强化二者之间的关系。

英文摘要：

Improvement of legitimacy level is the key factor for new ventures to reorganize external resources to seek survival and evolution. The development of science and technology and the optimization of supply chain management style offer an opportunity for new ventures to get involvement in new product development of mature manufacturers. Based on effective data from 182 manufacturing new ven- tures in China, this paper explores mechanisms of involvement in new product development on legitimacy and moderating effect of absorptive capacity in this process. The results show that involvement in new product development is beneficial for new venture to strengthen the ability of technology and management, and obtain good reputation; meanwhile it has a distinct positive impact on upgrading legitimacy level. And improvement of absorptive capacity will strengthen the relation between them.