The impact of digital transformation on enterprise financial performance is currently a topic of interest. This article clarifies the concept of digital transformation and the indicators used to assess financial performance (ROA, ROE, ROS), while showing that digital transformation exerts a positive influence through four mechanisms: reducing operating costs, driving revenue growth, improving financial management and decision making effectiveness, and enhancing competitiveness and enterprise value. In addition, five key challenges are identified: high initial investment costs, cybersecurity risks, a shortage of digital human resources, prolonged payback periods, and financial performance disparities among enterprise groups. The article thereby proposes four groups of solutions: developing a digital transformation strategy aligned with specific financial objectives, investing in digital infrastructure and modern management systems, developing digital human resources, and strengthening data governance and information security.