Based on the balanced scorecard, starting from the IT strategic goal of digital transformation, this
paper deconstructs the strategic goal into four dimensions: “finance”, “customer”, “internal process”,
and “learning and growth”. According to the characteristics of textile and garment enterprises, this
paper puts forward the performance evaluation index system for the digital transformation of textile
and garment enterprises. Using this evaluation index system, we collected data from 201 textile and
garment enterprises by questionnaire and evaluated their digital transformation performance. The results
show that all effective sample enterprises have performed well on the first-level performance indicators
of digital transformation. However, variance analysis shows a significant difference after grouping the
samples by size. Large enterprises are relatively best, followed by medium-sized enterprises, and small
enterprises rank third. Because the small enterprises have relatively weak performance in terms of
“internal processes”, “learning, and growth” dimensions. In addition, the analysis of variance also
found that the more developed the economy in the region where the enterprise is located, the better
its performance in the “customer” dimension. In terms of evaluating the second-level performance
indicators for all effective sample enterprises, the performance of the “internal process”, “customer”,
and “learning and growth” dimensions is good. However, the performance of the “financial” dimension
is poor, with the highest performance weight. Textile and garment enterprises should fully play the
role of digital transformation in the “financial” dimension. From the evaluation results of the third-level performance indicators for all effective sample enterprises, “expansion of products or services”,
“reduced number of customer complaints”, and “the frequency of enterprise business and violation risk
is reduced” have higher weights. Still, the ranking of performance evaluation values is lower. These
third-level performance indicators are specific indicators that textile and garment enterprises should
focus on and actively improve in digital transformation.