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Based on the theory of resource capability and service innovation, this paper constructs a theoretical model between enterprise digital transformation, strategic flexibility and service innovation. Based on 272 manufacturing enterprises in China that have implemented digital transformation, we conducted empirical research. The results show that the digital transformation of manufacturing enterprises has a significant positive impact on service innovation, resource flexibility and coordination flexibility play a partial intermediary role in the role of digital transformation on service innovation, and resource flexibility positively affects coordination flexibility, and the two play a chain intermediary role in digital transformation and service innovation. This paper discusses and verifies the mechanism of digital transformation on service innovation of manufacturing enterprises, clarifies the theoretical value of strategic flexibility, and promotes the research progress of digital transformation to promote service innovation of manufacturing enterprises. At the same time, the impact path of digital transformation on service innovation is explained from the perspective of strategic flexibility, which helps to improve the understanding of digital transformation of manufacturing enterprises and provides theoretical guidance for manufacturing enterprises to improve service innovation through strategic flexibility. 

本研究基于资源能力理论与服务创新理论，构建了企业数字化转型、战略柔性（strategic flexibility）与服务创新之间的理论模型。本研究以中国272家已实施数字化转型的制造企业为样本开展实证研究。研究结果表明，制造企业数字化转型对服务创新具有显著正向影响；资源柔性（resource flexibility）与协调柔性（coordination flexibility）在数字化转型影响服务创新的过程中均发挥部分中介作用；且资源柔性对协调柔性具有正向影响，二者在数字化转型与服务创新之间发挥链式中介作用。本研究探讨并验证了数字化转型对制造企业服务创新的作用机制，明晰了战略柔性的理论价值，推动了数字化转型促进制造企业服务创新领域的研究进展。同时，本研究从战略柔性视角阐释了数字化转型对服务创新的影响路径，有助于深化学界对制造企业数字化转型的认知，并为制造企业通过战略柔性提升服务创新水平提供了理论指导。