Abstract:China's manufacturing industry is in the low end of the value chain for a long time, and the low value-added activities do not bring more profits for the enterprises. Therefore, the transformation and upgrading of manufacturing enterprises is imminent. At present, manufacturing and service industries are accelerating integration. The global economy is also in the stage of transition from product economy to service economy. Service manufacturing has become an important mode of transformation and upgrading of manufacturing enterprises. The thesis makes a deep research on the service oriented manufacturing business model - SG group, strategy, strategy and key practices of its successful transition to summarize, for SG and other enterprise service oriented manufacturing transformation and upgrading of common problems and put forward measures and suggestions from the two industry and the enterprise level, the future of the enterprise to service provide guidance to the practice of the transformation and upgrading of manufacturing.