当前，面对产品同质化与利润下滑的双重挑战，制造业企业必须采取以价值增值为核心的战略，以获得持久的竞争优势。本研究从顾企价值共创的视角出发，探究了制造业企业如何以价值主张的契合为起点，进而实现向顾客与企业价值共创绩效的转化。本研究采用了SPSS、AMOS等软件进行验证分析，研究发现：（1）制造业价值共创过程以价值主张契合为起点，功能契合和感知契合均有助于顾企价值共创的开展，为价值共创活动提供动力，提升顾客和企业之间的价值共创绩效；（2）顾企互动在其中发挥部分中介作用，动态能力在顾企互动和顾企价值共创绩效之间发挥调节作用。研究结果补充了过往此研究主题中定量研究方法的不足，更加科学和完整地诠释了制造业服务化转型中的顾企价值共创的机理。

This article explores how manufacturing enterprises can achieve customer-enterprise value co-creation starting from the alignment of value propositions from the perspective of customer and enterprise value co-creation. During the research process, software such as SPSS and AMOS were used for validation analysis. Research has found that: (1) The process of value co creation in the manufacturing industry starts with the alignment of value propositions, and both functional and perceived alignment contribute to the development of customer-enterprise value co-creation, providing impetus for value co-creation activities and enhancing the performance of value co-creation between customers and enterprises; (2) The interaction between customer enterprises plays a partial mediating role, while dynamic capabilities play a moderating role in customer-enterprise interaction and customer enterprise value co-creation performance. The research results supplement the shortcomings of quantitative research methods in previous studies on this topic, and provide a more scientific and complete interpretation of the value co creation mechanism of enterprises in the process of service-oriented development.