With the acceleration of the global digital wave, enterprise procurement management is facing multiple challenges such as cost pressure, supply chain collaboration demand, and insufficient information ability. Based on dynamic capability theory, resource-based view, and value chain theory, this paper constructs a four-level research framework of “driving factors-transformation paths-strategic actions-performance evaluation”. Firstly, through literature analysis and case review, it summarizes the internal and external driving factors such as external market competition pressure, supply chain coordination demand, policy and regulatory environment, as well as enterprise information foundation, organizational culture, and talent reserve, and analyzes their mechanism of action on procurement digital transformation. Secondly, the procurement digital transformation path is divided into two types: gradual upgrading and leap-forward reconstruction, and the strategic and tactical level strategies, such as top-level design, data governance, process remodeling, supplier collaboration platform construction, and intelligent decision support, are proposed. Thirdly, the implementation guarantee mechanism was designed from the four aspects of organization management, technology platform, talent culture, and risk control. Finally, the performance evaluation index system covering cost, cycle, quality, risk, and digital maturity was constructed, and the evaluation method and continuous improvement mechanism based on balanced scorecard and ROI/TCO analysis were proposed. The results show that the systematic strategy design and multi-dimensional guarantee can effectively improve the procurement efficiency of enterprises, reduce operating costs, enhance supply chain resilience, and provide theoretical and practical guidance for enterprises to achieve sustainable competitive advantage.