The cultivation of （“specialized”，“refinement”，“differential” and “innovation” SRDI） enterprises is closely related to the achievement of regional high-quality development. Although various regions have achieved certain results in cultivating SRDI enterprises， there is still a phenomenon of imbalanced and insufficient development. Given this， it systematically constructed an analytical framework to explain the gradient cultivation of regional SRDI enterprises （including new enterprise establishment， provincial-level SRDI small and medium-sized enterprises （SMEs）， and national-level SRDI “small giant” enterprises）. Combining qualitative comparative analysis （QCA） and necessary conditions analysis （NCA）， it examined the specific paths and key constraints of regional SMEs cultivation at different levels. It finds that there are five paths that generate high-level new enterprise establishment， namely， “institutional superiority-digital service synergy”， “institutional market-digital comprehensive drive”， “institutional market-financial support complementarity”， “market unification-financial talent assistance”， and “digital drive-innovation talent compensation”. Among the above paths， there are two paths， “institutional superiority-digital service synergy” and “institutional market-digital comprehensive drive”， which simultaneously produce high-level provincial-level SRDI SMEs， or even national-level SRDI “small giant” enterprises.The institutional environment， digital infrastructure， digital human capital， digital innovation level， and digital financial development are all necessary conditions that constrain the establishment of new enterprises and the cultivation and development of SRDI enterprises. The promotion of market integration is a bottleneck to help the region further achieve the breakthrough from provincial-level SRDI SMEs to national-level SRDI “small giant” enterprises. Based on this， it proposed targeted countermeasures for regional policymakers and enterprises.