The current global economy is undergoing a profound digitalization change, and traditional enterprises are facing unprecedented transformation pressure. As the core link of enterprise operation, the degree of digitalization of financial management directly affects the competitiveness and sustainable development ability of enterprises. Based on the TOE framework and resource-based theory, this study constructed a linear regression model for the digital transformation of enterprise financial management, collected 235 valid sample data by questionnaire survey method, and explored the transformation influencing factors and path optimization strategies by using multivariate linear regression analysis and fuzzy set qualitative comparative analysis (fsQCA). The study found that the standardized regression coefficients of digital skills training on resource utilization ability, technological innovation ability and information integration ability were 0.2515, 0.4823 and 0.4289, respectively, and the influence coefficients of government policy guidance on the three dimensions were 0.3347, 0.3398 and 0.0528, with the overall solution consistency reaching 0.9512 and the overall solution coverage being 0.7388.The results indicate that technical factors, organizational factors and environmental factors have a significant positive impact on the digital transformation of enterprise financial management, in which digital skills training and government policy guidance play a key role. The study provides differentiated digital transformation strategies for different types of enterprises by constructing group paths, which effectively improves the success rate and effect of transformation.
