中国的数字转型与创新发展态势广受关注，党的二十大报告中明确指出，要强化企业科技创新主体地位，发挥科技型骨干企业引领支撑作用。企业战略如何提升数字创新绩效，促进数字经济发展是当前产业界和学术界关注热点。本文基于2007—2017年我国A股上市数字企业的1612条非平衡面板数据，利用面板数据回归的中介效应分析与调节效应分析探索数字化转型战略对于企业数字创新绩效影响机制。研究结果表明：（1）企业知识吸收能力在数字化转型战略与企业的数字创新绩效中起到了部分中介作用；（2）产权性质正向促进企业知识吸收能力与企业数字创新绩效的正向关系；（3）企业所有权集中度负向调节了企业知识吸收能力对于企业数字创新绩效的正向促进作用。本研究有助于帮助企业明晰数字创新路径，助力企业数字创新成功，提升我国企业数字创新能力，服务数字经济发展。

   China′s digital transformation and innovation development trends have attracted widespread attention. The report of the 20th National Congress of the Communist Party of China clearly pointed out that reinforcing the principal role of enterprises in innovation and giving full play to the guiding and supporting role of key high-tech enterprises. How corporate strategies can improve digital innovation performance and promote the development of the digital economy is now a hot topic in industry and academia. Based on 1,612 unbalanced panel data of A-share listed digital enterprises in China from 2007-2017, this paper studied the mechanism of the impact of digital transformation strategy on corporate digital innovation performance. The research results showed that: (1) corporate knowledge absorptive capacity plays a partially mediating role in digital transformation strategy and corporate digital innovation performance; (2) the nature of ownership positively moderates the positive relationship between knowledge absorptive capacity and digital innovation performance; and (3) the concentration of ownership negatively moderates the positive contribution of knowledge absorptive capacity to digital innovation performance. This study will help enterprises clarify the digital innovation performance path, help companies succeed in digital innovation, enhance the digital innovation capabilities of Chinese companies, and serve the development of the digital economy.