Abstract: The emergence of the idea of digital governance and government empowerment in the context of the digital era is crucial for enhancing social welfare and firmly advancing common prosperity It is an inevitable choice for the government to carry out digital reform to adapt to the digital era environment，and the degree to which digital government is constructed has a direct bearing on the viability and efficacy of the modernization of the national governance system and governance capability Better and more inclusive public service delivery as well as more accurate and effective social governance are both achievable with digital transformation This is a key element in enhancing social welfare and a solid base for advancing common prosperity Based on Chinas urban panel data and local government procurement announcement data from 2017 to 2021，this paper measures the digital transformation investment level of local government digital procurement，and studies the impact and mechanism of government digital transformation on regional social welfare
The empirical findings demonstrate that local governments investments in digital transformation can greatly boost the expansion of their social welfare，and the results hold up well to a number of robustness tests On the one hand，government digitalization has the potential to increase local social welfare by transforming government activities，creating a more serviceoriented government，raising the standard of fundamental public services，and creating a more transparent and clean government On the other hand，the development of Internetbased government affairs platforms has an impact on the beneficial outcomes of government digital investments in advancing social welfare The welfare enhancement effect of government digital investment is amplified by higher platform service levels，more engaged government affairs interaction，and quicker demand response Further analysis shows that the digital transformation carried out by the government stimulates the vitality of local economic development，enhances the vitality of urban innovation and entrepreneurship，and thus contributes to the improvement of social welfare Furthermore，the welfare effect of the governments digital transformation is also hampered by the digital divide，and this is most noticeable in places with high rates of aging and low levels of human capital
The policy implications are as follows：First，we should expedite the construction of an enabling digital government，improve the capacity of modern governance，and attain ongoing enhancements to the welfare of the populace Second，we should encourage data transparency and resource integration，and fortify the platforms enabling mechanism through multiparty coconstruction and sharing Third，the local governments should strike a balance between distinctive and coordinated development，solve structural problems and unleash the growth potential of social welfare

Key words: government digital transformation, governance modernization, social welfare, common prosperity

摘要： 在数字化这一时代进程中，数字治理、政府赋能理念的崛起，对增进社会福利并扎实推动共同富裕具有重要意义。本文实证考察了地方政府数字化转型对社会福利的影响及其作用机制，研究发现：政府数字化转型投入显著促进了地方社会福利增长。机制分析表明，服务型政府建设能有效提升地方社会福利，且高效协同的政务平台扩大了这一福利增进作用。进一步分析表明，政府数字治理变革能激发社会创新活力与创业活力，实现社会福利增长；结合城市异质性特征，本文还发现政府在数字化转型中仍面临人口老龄化和人力资本发展差距的数字鸿沟挑战。本文的研究结论为中国治理体系和治理能力现代化扎实推动共同富裕提供了重要参考和政策启示。

关键词: 政府数字化转型, 治理现代化, 社会福利, 共同富裕