基于2011~2022年中国30个省面板数据,构建产业结构高级化水平的评价指标体系,采用计量基准回归模型研究并实证分析数字金融对产业结构高级化的影响及其作用机制。结果表明:数字金融有利于促进产业结构高级化的发展;并且数字金融能够通过促进企业数字化转型和改善营商环境以推动产业结构高级化发展。同时,随着数字金融的逐渐提升并跨越门槛值后,数字金融对产业结构高级化的促进效应随之减少。此外,数字金融对产业结构高级化的影响作用存在地区方面的异质性。根据研究结论,从政府层面及区域协同层面等方面提出相应的对策建议,以加快产业结构的整体升级。Based on the panel data of 30 provinces in China from 2011 to 2022, this paper constructs an evaluation index system for the level of industrial structure upgrading, and uses the econometric benchmark regression model to study and empirically analyze the impact of digital finance on the upgrading of industrial structure and its mechanism. The results show that digital finance is conducive to promoting the development of industrial structure upgrading. In addition, digital finance can promote the development of industrial structure by promoting the digital transformation of enterprises and improving the business environment. At the same time, with the gradual improvement of digital finance and the gradual crossing of the threshold, the promotion effect of digital finance on the upgrading of industrial structure will be increased. In addition, there is regional heterogeneity in the impact of digital finance on the upgrading of industrial structure. According to the research conclusions, corresponding countermeasures and suggestions are put forward from the aspects of government level and regional coordination level to accelerate the overall upgrading of industrial structure.