Abstract: Facing the new generation of technological revolution coupled with the impact of the century epidemic, SMEs have to accelerate their digital transformation to survive and develop in the future. Aiming at the problem of digital gap that exists in the current digital transformation of SMEs in China, this study develops a mediated moderation model, focuses on discussing the functional path of SMEs’ digital transformation under the digital gap scenario, and focuses on analyzing the mediating role of the dual alliance network and the moderating role of the regulatory focus. Through the data analysis of 404 valid questionnaires from SMEs, it is found that the traditional digital transformation and digital jump are both affected by the digital divide; the dual alliance network plays the mediating role between the digital divide and digital transformation; regulatory focus not only suppresses the negative effect of the digital divide on the dual alliance network, but also positively moderates the mediating effect of the dual alliance network. From the perspective of the digital divide, the research provides specific ideas for the digital transformation of SMEs, which helps enterprises to more deeply analyze their own practical problems, as well as the realization process and function path of digital transformation.

Key words: digital gap, digital transformation, dual alliance network, regulatory focus