【摘要】 当前，纺织服装企业高质量发展面临多重瓶颈，数字化转型为破解上述发展约束提供了重要契机。基于2013—2023年纺织服装上市公司的面板数据，实证检验了数字化转型对纺织服装企业高质量发展的影响。结果表明，数字化转型促进了纺织服装企业高质量发展。机制分析发现，这一促进作用主要通过创新能力强化、劳动水平升级和资源利用效率优化来实现。异质性分析发现，对于纺织制造企业、国有企业以及获得较高政策补助的企业，数字化转型对企业高质量发展的促进作用更为显著。研究结论为纺织服装企业深化数字化转型、强化政策支持、促进高质量发展提供参考。更多还原

【Abstract】 Currently, textile and apparel enterprises face multiple bottlenecks in achieving high-quality development, and digital transformation provides an important opportunity to overcome these development constraints. Based on panel data of listed textile and apparel companies from 2013 to 2023, this study empirically examines the impact of digital transformation on the highquality development of textile and apparel enterprises. The results indicate that digital transformation promotes the high-quality development of these enterprises. Mechanism analysis shows that this promotion primarily occurs through enhancing innovation capabilities, upgrading labor skills, and optimizing resource utilization efficiency. Heterogeneity analysis reveals that for textile manufacturing enterprises, state-owned enterprises, and companies receiving higher policy subsidies, the positive effect of digital transformation on high-quality development is more pronounced. The findings provide a reference for textile and apparel enterprises to deepen digital transformation, strengthen policy support, and promote high-quality development.更多还原