Environmental regulation is an important driving force for the production,operation,transfor-mation and upgrading of enterprises,especially manufacturing enterprises.This study explores the im-pact of dual environmental regulations on the digital transformation of China's manufacturing industry from a theoretical level,and selects panel data of listed companies in 27 sub-sectors of China's A-share manufacturing industry from 2011 to 2021 for empirical analysis.The results show that administrative command-type and market incentive-type environmental regulations have a significant non-linear rela-tionship with digital transformation.As the intensity of regulation increases,their promotional effects are positive"U"shaped and inverted"U"shaped respectively,and comprehensive regulation shows a positive"U"type influence path.Among them,administrative command-type and comprehensive envi-ronmental regulations have a more significant impact on weakly polluting enterprises,while market in-centive-type regulations have a more significant effect on highly polluting enterprises.
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