In the era of the digital economy, the deep integration of digital technology and the real economy has emerged as a strategic engine for industrial upgrading. This paper focuses on tourism enterprises in Central and Western China, which face inherent vulnerabilities to external shocks due to geographical and structural constraints. We construct a theoretical framework to evaluate the synergy between digital empowerment and traditional tourism operations, investigating its potential impact on enterprise risk resistance from both short-term financial stability and long-term organizational resilience. Through systematic logical deduction and mechanism analysis, this study reveals that digital-real integration can effectively mitigate internal control risks and enhance adaptive capacity through innovation-driven and resource optimization effects. The findings provide a theoretical basis and strategic guidance for the digital transformation and risk management of the tourism industry in less-developed regions.
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