Abstract: There is no consensus on whether and how digital transformation can promote breakthrough innovation in manufacturing enterprises and achieve the improvement of new quality productivity, and further exploration is needed. Based on the "Ability Motivation Opportunity (AMO)" framework of human capital, this article constructs and tests a theoretical model of digital transformation on breakthrough innovation using Chinese A-share manufacturing listed companies from 2012 to 2022 as samples. The empirical results indicate that digital transformation significantly enhances breakthrough innovation in manufacturing enterprises; The AMO framework of human capital can effectively explain the above effects, that is, digital transformation forces the upgrading of human capital’s capabilities, activation of motivation and enhancement of opportunities, so as to achieve breakthrough innovation. For state-owned enterprises and high-tech enterprises, the marginal effect of digital transformation driving breakthrough innovation is more obvious; The upgrading effect of manufacturing enterprises in the eastern region is stronger than that in the central and western regions.

Key words: digital transformation, human capital, breakthrough innovation, AMO framework