LNELecture Notes in Education, Arts, Management and Social ScienceTBA2705-053XWHIOCE PUBLISHING PTE. LTD.10.18063/LNE.v4i2.1525ArticleResearch on the Optimization of Governance Structure of Cultural Enterprises under the Background of Digital Transformationhttps://artdesignp.com/journal/LNE/4/2/10.18063/LNE.v4i2.1525TongYufei2026422026-02-26This paper analyzes the practical challenges faced by cultural enterprises in terms of equity structure, decision-making mechanism, supervision system, incentive mechanism and digital integration. Based on the corporate governance theory, stakeholder theory, digital economy theory and cultural governance theory, it puts forward optimization paths: building a checks and balances system of power by introducing diversified investors, improving a data-driven intelligent decision-making mechanism, perfecting an internal supervision and external collaborative supervision system, innovating a diversified incentive system combining material and spiritual incentives, and promoting the in-depth integration of governance structure and digital technology. Ultimately, it aims to achieve the governance goal of unifying social and economic benefits.Digitalization,Cultural Enterprises,Governance Structure,Optimization Paths

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