Abstract: Digital countryside construction is an important direction of rural revitalization under the digital background, an important means to eliminate the digital gap between urban and rural areas, and an important path to promote agricultural and rural modernization. Introducing the TOE theoretical model, this paper constructed the TOE-C analysis framework around technology-driven, organizational change, environmental optimization and capacity improvement, so as to explore the internal logic of digital village construction. On the basis of exploring the practice of digital village construction in Anhui Province, it revealed the current obstacles of rural digital transformation, such as lack of deep embedding in digital technology, absence of participants, lack of digital resources in rural areas, and lack of digital literacy of farmers. In the practice of digital rural construction, we should lead digital technology and empower the modernization of agriculture and rural development; cooperate with multiple subjects to promote the reform of rural organization; optimize the digital environment and eliminate the digital divide between urban and rural areas; improve the education system and enhance farmers’ digital skills.