Abstract:Since the “13th Five-Year Plan”, with the new wave of industrial revolution triggered by digital technology, the digital economy has become a key production factor that promotes the high-quality development of China"s economy.As the backbone of China"s high-quality economic development, SMEs have made significant contributions to China in terms of economic growth, technological innovation and job creation.The deep integration of digital technology and the real economy not only brings new choices for China"s small and medium-sized enterprises, but also provides the possibility for them to realize rapid innovation.Therefore, it is of great significance to carry out research on the digital transformation process of SMEs in China.In order to reveal the impact, mechanism and boundary of SMEs" digital transformation on innovation efficiency, we conducted a 5-month empirical sampling survey of 261 SMEs in China,and then used statistical software such as DEAP 2.1 and SPSS 19.0 for empirical statistical analysis.The results show that: "The digital transformation of SMEs can significantly enhance organizational resilience and further improve innovation efficiency;at the same time, employees" forgetful learning can effectively promote a significant improvement in this effect."Based on the survey results, this study not only clarified the mechanism of digital transformation"s influence on the innovation efficiency of SMEs, but also found the core boundary conditions of the effect of digital transformation, and verified the gain mechanism of employee forgetting learning.So, this research suggests that small and medium-sized enterprises need to break through the traditional management thinking, focus on the balance between "technology" and "people",improve the atmosphere of organizational innovation , strengthen digital education and training, and allow employees to resisting "digital" to active learning, in order to stimulate the endogenous motivation of enterprise innovation,and then realize the original intention of enterprise creation.