Abstract:Based on research frontiers in relevant fields and enterprise practice, this study firstly proposes a research framework for high-quality digital transformation management of enterprises according to the progressive logic of “Basic Theory-Applying Basic Theory-Application Theory” on the basis of the original ideas and theories of China’s digital economy of data production factors and data reality integration. Through a dialogue with the existing literature on the relevant research frameworks and conclusions, we discuss the framework theory’s cutting-edge academic value and practical guidance potential and then propose seven crucial research directions, providing directional guidance for future theoretical research.