Abstract
In recent years, under the background of mass entrepreneurship and innovation, China has vigorously promoted the digital transformation of enterprises. Taking A-share listed companies in Shanghai and Shenzhen Stock exchanges from 2012 to 2022 as samples, this paper empirically tests the relationship between corporate digital transformation and high-quality development of enterprises. At the same time, the internal control of enterprises and the degree of financing constraints play a regulatory role between digital transformation and high-quality development of enterprises; In the samples with different ownership nature and whether they are high-tech enterprises, the effect of enterprise digital transformation on the high-quality development of enterprises is different.
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