在离岸服务外包的新一轮产业升级的背景下,本文基于动态能力的视角,探讨了接包方企业为应对创新型项目的复杂性,通过有形与无形专投进行资源配置与调整,进而提升自身能力的路径。实证发现,项目的结构复杂性对两种专投都有正向促进作用,动态复杂性与有形专投是倒U型关系,与无形专投则是正向线性相关；而两种专投都对企业的能力提升有正向促进作用,并且这种关系彼此促进。

The offshore service outsourcing industry is undergoing a new wave of upgrading. Against this background, this study anchoring on the dynamic capability perspective, discusses the path that service providers configure and adjust both tangible and intangible asset specificity to cope with the complexity of innovative projects, and then promote their capabilities. According to the empirical test, we find that the structural complexity of project is positively related to both kinds of asset specificity; the dynamic complexity of project has an inverted U-shape relationship with tangible asset specificity but positive linear relationship with intangible asset specificity. In addition, both kinds of asset specificity can positively promote service provider’s capabilities, and they also take effect in a complementary way.

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国家自然科学基金（离岸KPO客户服务质量治理机制研究 71172128）、长江学者和创新团队发展计划项目（IRT13030）