This paper firstly conducts a theoretical analysis on the digital transformation of enterprises. Theories such as Marxism and new institutional economics related to the digital transformation of enterprises are sorted out. Secondly, it conducts an empirical analysis on the digital transformation of high-tech enterprises. This paper summarizes the three major transformation paths of the existing production service digitization, marketing model digitization, and industrial digitization. Based on the data analysis of the questionnaire, this paper summarizes the difficulties of digital transformation of high-tech enterprises, mainly due to the lack of transformation ability, resulting in “cannot transfer”; the lack of self-development conditions and digital transformation, resulting in “will not transfer”; digital transformation lacks full guarantee, resulting in “do not dare to turn.” And based on the analytic hierarchy process, the influencing factors of the digital transformation of high-tech enterprises are analyzed, and the relative importance of each factor is obtained.