由于企业国际化战略的内生性和多样性,有关国际化程度与企业绩效关系的实证研究得出多元化的结论。根据资源基础观,以国际化为中介变量,通过区分国际化深度与国际化广度,探讨了企业资源、不同国际化扩张战略与企业绩效三者间的关系。基于225家江苏制造业企业的实证检验表明,具有一定资源优势的江苏制造业企业能够通过提高国际化广度来提升企业绩效,但国际化深度对企业绩效的影响则不显著。因此,实施市场多元化战略,争取更多的国际市场份额仍是目前江苏制造业企业国际化的主要途径。 Due to the endogeneity and diversity of corporate internationalization strategies, empirical studies on the relationship between the degree of internationalization and firm performance have led to a wide range of conclusions. According to the basic concept of resources, taking the internationalization as the intermediate variable, the paper explores the relationship among the enterprise resources, different internationalization expansion strategies and enterprise performance by distinguishing the depth of internationalization from the internationalization. The empirical test based on 225 manufacturing enterprises in Jiangsu shows that the manufacturing enterprises in Jiangsu Province with certain resource advantages can improve the enterprise performance by increasing the internationalization extent. However, the influence of the internationalization depth on the enterprise performance is insignificant. Therefore, the implementation of market diversification strategy and strive for more international market share is still the main way for the internationalization of manufacturing enterprises in Jiangsu.