本文从组织变革视角揭示数字经济重构乡村收入分配的深层机理，旨在为推进数字乡村建设与实现农民持续增收提供理论依据。本文以适应性结构化理论为分析框架，构建涵盖数字基础设施、数字产业化与产业数字化的综合评价体系，采用中国省级面板数据，结合双向固定效应、中介效应、面板门槛与空间杜宾模型进行实证检验。数字经济通过直接与间接双重路径推动农村组织形态从传统家庭经营向现代化企业、平台及专业合作社转型，但存在区域异质性；其对农村居民收入的影响呈现基于发展水平的“阶梯式递增”双重门槛效应；同时，数字经济具有显著空间溢出效应，既能促进本地增收，亦能辐射周边。本研究为理解乡村组织转型与收入分配提供了理论依据。

Against the strategic backdrop of the Fourth Plenary Session of the 20th Central Committee of the Communist Party of China, which emphasizes “accelerating agricultural and rural modernization” and “promoting the deep integration of the real economy and the digital economy,” this paper aims to reveal the underlying mechanisms through which digital transformation reshapes rural income distribution from the perspective of organizational change. The study seeks to provide a theoretical basis for advancing digital village construction and achieving sustained increases in farmers’ income. Grounded in Adaptive Structuration Theory, this paper constructs a comprehensive evaluation system covering digital infrastructure, digital industrialization, and industrial digitalization. Using provincial panel data from China, the study employs multiple econometric methods, including two-way fixed effects models, mediation effect models, panel threshold models, and spatial Durbin models. The findings are as follows: Digital economy promotes the transformation of rural organizational forms from traditional family operations to modern enterprises, platforms, and professional cooperatives through both direct and indirect pathways, albeit with notable regional heterogeneity. The impact of the digital economy on rural residents’ income exhibits a “stepwise increasing” double threshold effect contingent on the level of digital development. Moreover, the digital economy generates significant spatial spillover effects, enhancing local incomes while also benefiting neighboring regions. This study offers important insights for understanding rural organizational transformation and income distribution.