在数字经济时代背景下，制造企业数字化水平如何测度？显然构建制造企业数字化水平分析指标体系在如今制造企业数字化转型的浪潮中显得格外重要。本文基于创新价值链理论，利用107家广东省制造企业数据，运用因子分析方法构建了制造企业数字化水平分析指标体系，并进一步利用FA - AHP组合赋权模型，对广东省制造企业数字化水平进行测度并分析发展的总体趋势。研究结果表明，第一，从数字化效益、数字技术投入程度、劳动力素质以及生产运作管理方式四个维度来刻画制造企业的数字化水平较为合适；第二，样本企业在四个维度上表现各有差异，且不存在各方面表现均优异的企业；第三，在数字化整体水平以及数字化效益和数字化投入中，存在地域差异，即珠三角地区表现较好于非珠三角地区。本研究为测量制造企业数字化水平提供理论依据与参考价值。

In the era of digital economy, how to measure the digitization level of manufacturing enterprises? Absolutely, the construction of an index system for analyzing the digital level of manufacturing enterprises is particularly important in the tide of digital transformation of manufacturing enterprises. Based on the innovative value chain theory, this paper uses the factor analysis method to construct the analysis index system of the digitization level of manufacturing enterprises based on the data of 107 manufacturing enterprises in Guangdong Province, and further uses the FA-AHP combination weighting model to measure the digitization level of manufacturing enterprises in Guangdong Province and analyze the overall trend of development. The results show that, first, it is appropriate to describe the digital level of manufacturing enterprises from the four dimensions of digital benefit,the degree of investment in digital technology,the quality of labor and the management mode of production operation; second, the sample enterprises have different performance in the four dimensions, and there are no enterprises that perform well in all aspects. Third, there are regional differences in the overall level of digitization, digital benefits and digital investment, that is, the performance of the Pearl River Delta region is better than that of the non-Pearl River Delta region. This study provides a theoretical basis and reference value for measuring the digital level of manufacturing enterprises.

广东省自然科学基金面上项目“数字化创新对制造企业绩效影响机理研究：基于重组创新与资源编排视角”（2020A1515010971）