In the face of the new requirements for talent cultivation in higher education in the digital age, the integration of digital transformation and governance capabilities in higher education is an inevitable trend. Clarifying the conceptual connotation and analytical framework of digital transformation in higher education is an important part of promoting the practice of digital transformation in higher education. On this basis, this article summarizes the current situation of digital transformation in higher education, analyzes its conceptual connotation, and uses TOE theory to design an analysis framework for digital transformation in higher education from the dimensions of technology, organization, and environment. It explains the promotion scenarios of digital teaching, digital learning, digital governance, and digital evaluation to explore the digital analysis framework of higher education from a theoretical perspective and promote the modernization of higher education governance.