In order to reveal the micro mechanism of enterprise digital transformation, this study takes coal enterprises as the researchcarrier, based on the dynamic capability theory, analyzes the mechanism ofthe effect of enterprise digital transformation on competitiveadvantage, and divides dynamic capability into three dimensions ofabsorptive capability, adaptive capability and innovative capability, andexplores the mediating effect of dynamic capability. Combining the practical data of enterprise digital transformation, a combination ofstepwise regression and three - level regression is applied to carry out an empirical study. The results show that: enterprise digitaltransformation has a significant role in promoting competitive advantage, and enterprise digital transformation is an important means toenhance competitive advantage; absorptive capability, adaptive capability and innovative capability play a differentiated partial mediatingeffect between enterprise digital transformation and competitive advantage, where the mediating effect ofinnovative capabilityis the largest aswell as the mediating effect ofabsorptive capability and adaptive capability indecreasing order, and dynamic capability is a key factor topromote enterprises to further gain competitive advantage through enterprise digital transformation. The findings of the study provide certainimplications for coal enterprises to grasp the importance of dynamic capability in the process of promoting enterprise digital transformationstrategies, break through the dual constraints of resources and capabilities, achieve better transformation benefits and gain greatercompetitive advantage on the basis of maintaining the existing competitiveness.
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