Digital transformation and internal control quality of manufacturing enterprises — — is based on the three dimensions of cognition, investment and talent

Digital transformation is a key measure for enterprises to comply with the development of digital economy, which will have a profound impact on the economic behavior of enterprises. Based on the data of the digital manufacturing enterprises in 2015-2022, this paper focuses on the processing and analysis of the data by computer, and deeply discusses the influence mechanism of the digital transformation of the manufacturing enterprises on the quality of internal control.The research found that the digital transformation of manufacturing enterprises can significantly improve the quality level of internal control from the three dimensions of digital cognition, digital input and digital talent, and empower the three dimensions to obtain the quantitative data of digital digital level.