Based on the framework of Digital transformation accounting information quality high-quality development of enterprises, A-share listed companies as samples were selected from 2010 to 2020 , and fixed effect and mesmeric effect models were used to test the relationship between the three. The results show that digital transformation can promote high-quality development of enterprises. Further analysis shows that companies with high levels of governance, low financing constraints, and state-owned enterprises have a greater driving effect. The mechanism path test finds that digital transformation can promote high-quality development of enterprises by improving the quality of accounting information.