服务业已成为中国经济第一大行业，服务文化成为企业的发展的重要因素，服务业的数字化转型对于实现企业持续平稳增长也至关重要。本研究利用2000—2022年服务业中的零售批发业和住宿餐饮业上市公司的数据，通过中介模型进行实证分析，探讨了数字化转型和服务文化如何影响服务业企业的业绩表现。研究发现：数字化转型正向作用于企业业绩，服务文化中介了数字化转型与企业业绩的关系。启示服务业企业应积极进行数字化转型，注重服务文化建设与发展，从而推动企业业绩增长。

The service sector has become the largest industry in the Chinese economy, and service culture has become an important factor in corporate development. The digital transformation of the service industry is also crucial to achieving sustainable and stable growth. This study uses data from listed companies in the retail and wholesale and accommodation and catering industries from 2000 to 2022 to conduct an empirical analysis through an intermediary model. It explores how digital transformation and service culture influence the performance of service industry enterprises. The findings show that digital transformation has a positive impact on corporate performance, while service culture mediates the relationship between digital transformation and corporate performance. This implies that service industry enterprises should actively pursue digital transformation and focus on the construction and development of service culture to promote enterprise performance.