中文摘要：

以企业资源基础理论为基础，从企业吸收能力这一概念入手，剖析企业吸收能力与企业竞争优势的关系，研究组织管理机制对企业吸收能力构建和发展的影响。依据吸收能力经典文献对吸收能力的前因进行重新梳理和归类，对现有文献中各种思路有一定的整理和明示作用；通过模型的构造和分析，采用实证研究方法，在286个中国企业样本的基础上进行统计分析；通过研究两种吸收能力的4类影响因素，辨识出中国企业在吸收能力培养和发展方面的优势和弱势，通过实证方法全面衡量和验证潜在吸收能力与实际吸收能力两者之间以及两能力与企业竞争优势的关系。研究结果表明，潜在吸收能力和实际吸收能力均是中国企业竞争优势的重要来源，其中代表创新的实际吸收能力对竞争优势的贡献更大。探讨中国企业应用外部知识的特点和规律，为中国企业如何提高知识学习效果和效率提供理论根据与实践建议。

英文摘要：

Based on the resource based view of the firm, this study attempts to explore the relationship between absorptive capacity and the corporate competitive advantage, as well as the ways in which managerial mechanisms help in the cultivation of absorptive capacity for businesses in China. Empirical research method adopted with model construction and analysis, the paper uses a total of 286 samples of Chinese businesses. Results indicate that both potential and realized absorptive capacities are sources of competitive advantage of Chinese corporations, and realized absorptive capacity provides most of the momentum. In addition, by identifying four key antecedents for both potential and realized capacities, this paper recognizes the strengths and weaknesses of Chinese corporations in capacity building. This paper provides empirical evidence for the relationship between potential and realized absorptive capacities as well as their relationship with the firm＇s competitive advantage. It also redefines and reclassifies the antecedents of absorptive capacity based on classic literature and thus helps to reconcile the divergent results featured in absorptive capacity studies. Finally it explores the rules and characteristics of external knowledge application in Chinese firms, so provides theoretical basis and practical meaning for firms to improve the study effect and efficiency.