中文摘要：

由于制造企业对于企业内部服务功能的日益重视，制造企业内服务越来越成为使制造企业获得持续的竞争优势从而促进企业绩效的重要部分。从制造企业内服务的概念入手，通过文献将制造企业内服务分为信息处理、制造过程控制、会计核算和产品质量保障四个部分，并分析了制造企业内服务通过生产效率这个中介变量来提升企业绩效的作用过程，据此提出了理论模型。实证结果显示：（1）制造企业内服务各要素与企业绩效存在着部分的正相关的关系；（2）生产效率在制造企业内服务部分指标与企业绩效之间存在着显著的中介效应。

英文摘要：

As the manufacturing enterprises increas- ingly pay attention to internal service functions, the internal service of manufacturing enterprise can be regarded as an im- portant part to achieve sustainable competitive advantage and increasingly promote enterprise performance for manufactur- ers. This paper starts with the concept of the manufacturing internal service which is divided into information processing, manufacturing process control, accounting and product qual- ity assurance by literature, and analyses that the internal service of manufacturing enterprise is improved enterprise performance by operational productivity which is regard as mediate variable, wherefore proposed the theoretical model. The results are： （1） various factors of the manufacturing in- ternal service have partly positive relationship with enterprise performance; （2） operational productivity have partly signif icant mediating effect on the internal service of manufactur- ing enterprise and enterprise performance.