Abstract: The integration of digital technology and internal management of enterprises provides new ideas for improving the level of cost management, and has become an important driving force for promoting high-quality development of enterprises. Based on the perspective of the triple drivers of cost stickiness, the role mechanism of digital transformation to reduce cost stickiness is theoretically analyzed and empirically tested using a sample of A-share listed companies in Shanghai and Shenzhen from 2007 to 2021. The study has found that digital transformation has a significant inhibitory effect on cost stickiness in enterprises, mainly reducing cost stickiness through information effects, governance effects, and operational effects. The analysis of moderating effects shows that the complexity of enterprise business expands the scope of digital technology, and the level of enterprise technology enhances the ability to apply digital technology. Heterogeneity analysis found that the positive effect of digital transformation on reducing cost stickiness is significant in both state-owned and non-state-owned enterprises; the effect is stronger in enterprises with poor external institutional environment; blockchain, cloud computing, and big data technologies all have an inhibitory effect on cost stickiness, while the application of artificial intelligence and digital technology is not significant in suppressing cost stickiness; the positive effect of reducing cost stickiness through digital transformation shows an inverted U-shaped relationship with the advancement of digital transformation.