进入新发展阶段，推进数字化转型是促进企业高质量发展的必然选择。以2012—2022年我国A股上市公司面板数据为研究样本，运用熵值法创新性构建企业高质量发展指标体系，考察数字化转型对企业高质量发展的赋能效应，检验研发投入作用于数字化转型对企业高质量发展产生的门槛效应和可能存在的异质性差异。结果表明，数字化转型显著促进了企业高质量发展；受研发投入水平的影响，数字化转型对企业高质量发展存在门槛效应；进一步研究发现，该门槛效应存在企业所在区域、产权性质和规模3个层面的异质性问题。研究结论可为企业制定数字化转型策略、确定研发投入合理区间提供经验证据和重要理论参考。

In the new development stage， promoting digital transformation is an inevitable choice to promote the high-quality development of enterprises. The panel data of China’s A-share listed companies from 2012 to 2022 as the research sample was taken， which used the entropy value method to innovatively construct enterprise high-quality development index system， examined the empowering effect of digital transformation on high-quality development of enterprises， and tested the threshold effect of R&D investment on high-quality development of enterprises as a result of the role of digital transformation and the possible differences in heterogeneity. The results show that digital transformation significantly promotes high-quality development of enterprises. Furthermore， influenced by the level of R&D investment， digital transformation has a threshold effect on the high-quality development of enterprises. Further research finds that there are three levels of heterogeneity in the threshold effect， the region where the enterprise is located， the nature of the property right， and the size of the enterprise. The findings of the study can provide empirical evidence and important theoretical references for enterprises to formulate digital transformation strategies and determine the reasonable range of R&D investment.