Effect decomposition results of the SDM.

How digital economy (DE) empowers high-quality development of tourism (HQDT) has become a common concern among scholars. Given this, this study clarifies the theoretical connotation of DE enabling HQDT,and finds that: Micro, DE promotes efficiency improvements in tourism enterprises, with its economies of scale and Matthew effect reducing average costs, its economies of scope meeting diversified demand, and its long-tail effect improving supply-demand matching mechanism. Meso, DE can transform and upgrade tourism industry structure through industrial digitization and digital industrialization, and also form a new tourist industry form and value chain through cross-border integration. Macro, DE can stimulate innovation and flexibility of market players, increase new factor inputs in tourism, improve factor allocation efficiency, and advance macro regulation of the tourism market. Accordingly, the study conducts an empirical test based on panel data for 31 provinces in mainland China during 2011–2020. Results show that: ① DE positively influences HQDT, and the sub-dimensions all positively influence HQDT. ② DE has a heterogeneous impact on HQDT and shows spatial spillover effects. Finally, the study concludes with effective paths for DE promoting HQDT: "Promote digital infrastructure construction, accelerate tourism digital transformation, strengthen integration and innovation development, and overcome the challenges of tourism enterprises".数字经济（Digital Economy，DE）如何赋能旅游业高质量发展（High-Quality Development of Tourism，HQDT），已成为学界广泛关注的核心议题。鉴于此，本研究厘清了DE赋能HQDT的理论内涵，得到如下研究发现：微观层面，DE通过规模经济与马太效应降低旅游企业平均成本、依托范围经济满足多元化需求、借助长尾效应优化供需匹配机制，推动旅游企业效率提升；中观层面，DE可通过产业数字化与数字产业化推动旅游产业结构转型升级，并通过跨界融合催生新型旅游业态与价值链；宏观层面，DE能够激发市场主体的创新活力与经营灵活性，增加旅游业新型要素投入，提升要素配置效率，同时优化旅游市场的宏观调控。据此，本研究基于2011-2020年中国内地31个省份的面板数据开展实证检验，结果显示：① DE对HQDT具有显著正向影响，且其各细分维度均对HQDT存在正向驱动作用；② DE对HQDT具有异质性影响，并表现出空间溢出效应。最后，本研究提出了DE赋能HQDT的有效实践路径："推进数字基础设施建设、加快旅游业数字化转型、强化融合创新发展、破解旅游企业发展困境"。