In the digital context， based on synergetic theory， it took 261 state-owned manufacturing listed companies as the research object and used the set qualitative comparative analysis （FsQCA） method to explore the multiple linkage mechanism of influence of external factors （digital environment， financing environment， technical environment） and internal factors （internal management capacity， resource acquisition capacity， independent innovation capacity） of enterprises on the transformation and upgrading of state-owned manufacturing enterprises. The results are as following. A single factor does not constitute the necessary conditions for the high transformation and upgrading of enterprises， but the independent innovation capability plays a universal role in promoting the high transformation and upgrading. Driven by resources and innovation under the dominance of the digital environment， driven by independent innovation under the help of the digital environment and driven by independent innovation within enterprises can promote the high transformation and upgrading of enterprises. Different configurations represent multiple modes of transformation and upgrading under different internal and external environments. Especially for first-tier cities， there are synergies between the digital environment and the internal environment on the transformation and upgrading of enterprises. The non-high transformation and upgrading of enterprises also includes three configurations all of which show the lack of independent innovation capability， which once again confirms the important role of independent innovation capability in promoting transformation and upgrading of enterprises. It enriches the influencing factors of transformation and upgrading of state-owned enterprises， and excavates the internal and external coordination mechanism from the perspective of integration， which has played a role in promoting the transformation and upgrading of state-owned enterprises in the digital economy.