中文摘要：

基于系统的观点，对制造业企业产品创新与工艺创新的协同发展及其对产品创新与工艺创新活动的影响进行了研究，找出了产品创新与工艺创新的关联因素。在此基础上，针对产品创新与工艺创新的关联因素所组成的灰色系统，进行了产品创新与工艺创新关联因素的灰色关联分析，给出了分析过程和步骤，并进行了关联度的排序，得出了影响制造业企业产品创新与工艺创新协同发展的各关联因素的重要程度排序。

英文摘要：

In the view of a system, this paper studied on the synergetic development between product innovation and process innovation and its effect on activities of product innovation and process innovation in manufacturing enterprises. Then associated factors between product lnnovation and process innovation were found. On the basis of above, the system composed by associated factors between product innovation and process innovation was a grey system and was analyzed by the method of grey relating analysis based on grey system theory. A detailed analysis of the system was described. It is obtained that the result of the importance degree of associated factors between product innovation and process innovation of manufacturing enterprises by grey relating analysis.