Abstract:Developing “Specialized, Fined, Peculiar and Innovative” enterprises is an important step in implementing the “China’s strength in digital development”, and ambidextrous capability play a key role in alleviating resource conflicts in the digital transformation of SMEs. Based on the TOE framework, the results of the fsQCA analysis of the grouping of 145 Specialized, Fined, Peculiar and Innovative “small giant” enterprises at the national level, which affects the enhancement of ambidextrous capability of enterprises, show that, (1) digitalization, entrepreneurship, innovation resources, government subsidies and market competition are not necessary for “Specialized, Fined, Peculiar and Innovative” enterprises to improve their ambidextrous capability, and innovation resources play a universal role; (2) There are three types of groupings for “Specialized, Fined, Peculiar and Innovative” enterprises to enhance their high ambidextrous capability: innovation resource-led, technology and management synergy-driven, and government-supported self-driven; (3) There are four groups that lead to non-high dual competence in “Specialized, Fined, Peculiar and Innovative” enterprises, all of which include a lack of innovation resources.