Based on the resource dependence theory, the social capital theory, innovation and search theory and information processing theory, this study explores the impacts of supplier involvement and customer involvement in the new product development process on firm operational performance and financial performance as well as the moderating effect of IT capability. We use survey data from 176 Chinese manufacturing enterprises and adopt the multiple linear regressions and moderation method to empirically test the hypothesis. The results show that the supplier involvement has a significantly positive impact on corporate financial performance and has no significant impact on corporate operational performance; the customer involvement significantly boosts the promotion of corporate operational performance and financial performance; the IT capability positively moderates the relationship between supplier involvement and corporate financial performance.%基于资源依赖理论、社会资本理论、创新搜索理论和信息处理理论,探讨新产品开发过程中的供应商参与和客户参与对企业绩效不同维度(运作绩效和财务绩效)的影响作用以及IT能力的调节效应.利用176家中国制造企业的调研数据,采用多元线性回归和调节效应的检验方法对研究假设进行实证检验.研究结果表明,供应商参与对企业财务绩效有显著的正向影响,对企业运作绩效的影响不显著；客户参与对企业运作绩效和财务绩效的提升都有显著的推动作用；IT能力正向调节供应商参与与企业财务绩效之间的关系.
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