中文摘要：

本文基于国内外相对成熟的企业吸收能力调查问卷构建了具有中国情景的测量项目,形成了由获取、消化、转化和利用4个维度组成的企业吸收能力量表。结合184家长江经济带战略性新兴产业上市公司研究发现：消化能力与其他能力的关系非常重要;利用能力在提升以净资产收益率为代表的企业绩效时效果明显。建议战略性新兴产业在提升企业吸收能力时,首先管理层要重视,其次是提升消化能力,从而提高利用能力,最终促进产业转型升级。

英文摘要：

Based on the domestic and foreign mature enterprise absorptive capacity questionnaire, this paper constructs a measurement project under the Chinese situation to form an enterprise absorptive capacity scale which is composed of four dimensions： acquisition, digestion, transformation and utilization. Combined with 184 listed companies of strategic emerging industries in Yangtze River Economic Zone, the research finds that the relationship between digestive capacity and other capacities is very important and the utilization capacity enhances the performance of enterprises which is represented by return on equity obviously. This paper suggests that when the strategic emerging industries improve the absorption capacity of enterprises, the management pays attention firstly, and secondly they should enhance the digestion capacity and improve the utilization capacity ultimately so as to provide the impetus for the industrial transformation and upgrading.