Abstract：With the gradual deepening of service-oriented transformation of manufacturing industry, the management mindset of manufacturing enterprises is changing from product-oriented to service-oriented. Service orientation is divided into strategy-level service orientation, organization-level service orientation and employee-level service orientation. The connotation and extension of service orientation at all levels are analyzed. A theoretical model with service orientation as independent variable, service innovation as mediating variable, service value as dependent variable and competition intensity as moderating variable is established. Taking the organizational market (B2B) as the research background, this paper collects data for managers of manufacturing enterprises, and makes an empirical test on the proposed theoretical model. The results show that there is a significant correlation between service orientation at all levels, and they have positive impact on service innovation and service value. Competitive intensity plays a positive moderating role between employee-level service orientation and service value. Therefore, building a multi-level service-oriented system is an effective way for manufacturing enterprises to promote service innovation, create service value and build competitive advantage.