流程创新是企业在市场竞争中的关键手段。现有流程创新影响因素研究较为分散，主要讨论了企业人力资源、财务、技术强度和竞争等方面的作用，但流程创新具有重要特征-生产导向，尚未有文献涉及生产活动相关内容对流程创新决策影响研究。本文基于注意力基础观的视角，利用欧洲复兴开发银行等开展的企业调查数据，运用多分类logistic回归方法，实证分析了生产目标难度对企业独立创新、合作创新和模仿三种流程开发模式选择的影响。研究表明：生产目标实现难度越大，管理层越倾向于选择合作创新和模仿的流程开发模式；潜在财务困境存在调节作用；此外，当企业流程开发目的较多时，生产目标难度越大，管理层反而越倾向于选择创新而非模仿的流程开发模式。

 Process innovation is the key means in market competition. The influencing factors of process innovation are somewhat dispersed in the extant literature, mainly including human resource, finance, technical strength, competition and so on. But process innovation has an important characteristic, namely production orientation, and there are few articles which have discussed the relationship between production activity and process innovation decision. From the perspective of attention-based view, this paper uses multinomial logistic regression and the enterprise survey data which were published by the European Bank for Reconstruction and Development to analyze the impact of production target on managers’ choice of process development method - independent innovation, cooperative innovation or imitation. The results show that the more difficult it is to achieve production target, the more prone it is to choose cooperative innovation and imitation, and potentially financial dilemma has a moderating effect. In addition, when there are many driving factors for implementing process innovation, the more difficult it is to achieve production target, the more inclined it is to choose innovation rather than imitation method.