In the digital era, digital financial inclusion plays a pivotal role in facilitating green industrial transformation and green development in resource-based cities. In this study, we conduct an in-depth analysis of environmental decentralization and digital financial inclusion and their mechanism of influence on the industrial green transformation of resource-based cities, utilizing panel data from resource-based cities in China between 2011 and 2022, in order to perform empirical tests using fixed effects and threshold models. The results indicate that environmental decentralization can advance the green transformation of industries, and that, under the influence of digital financial inclusion, environmental decentralization has a significant reverse impact on the green transformation of industries of resource-based cities in China. Furthermore, different levels of digital financial inclusion contribute to varying effects of environmental decentralization on the green transformation of industries. Additionally, the impact of environmental decentralization on the green transformation of industries differs among various types of resource-based cities in China. Therefore, we should continuously optimize the management system of environmental decentralization, improve the digital financial inclusion service system, fully leverage the advantages of digital financial inclusion, accurately grasp and scientifically utilize the driving principles of environmental decentralization, and implement measures in different cities according to the situation, in order to advance the green transformation of industries in resource-based cities in China.
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