在发展新质生产力视域下，中国体育用品及相关产品制造业面临从传统制造向智能制造升级的迫切需求。运用文献研究法、案例分析法和质性研究方法，深入探讨中国体育用品及相关产品制造业“智改数转”的瓶颈及其突破路径。经研究发现，尽管体育用品行业在智能化改造和数字化转型方面取得了进展，但在自主技术研发、资金投入、人才培养、管理模式、产业链上下游企业协同数字化转型等方面仍面临挑战。质性研究揭示，“智改数转”推动企业决策从经验驱动向数据驱动转变，企业组织结构向柔性化演化，员工角色从操作者向赋能者转变。最后提出，通过加强自主技术创新、优化成本核算、强化资金支撑、变革人才培养方式、创新管理模式、促进产业链上下游企业协同数字化转型以及构建业态可突破“智改数转”瓶颈。

Under the perspective of developing new qality productivity, China’s sporting goods and related products manufacturing industry faces an urgent need to upgrade from traditional manufacturing to intelligent manufacturing. Using literature review, case analysis and qualitative research, this paper deeply explores the bottlenecks and breakthrough paths of “intelligent transformation and digital transition” in China’s sporting goods and related products manufacturing industry. The study found that although the sporting goods industry has made progress in intelligent transformation and digital transition, it still faces challenges in independent technology research and development, capital investment, talent cultivation, management models, and upstream and downstream collaborative digitalization of the industrial chain. Qualitative research reveals that “intelligent transformation and digital transition”promotes the transformation of corporate decision-making from experience-driven to data-driven, the transformation of corporate organizational structures to ward flexibility, and the transformation of employee roles from operators to enablers. Finally, it is proposed that bottlenecks can be broken through by strengthening independent technological innovation, optimizing cost accounting, strengthening financial support, changing talent training methods, innovating management models, promoting industrial chain collaboration, and building business formats.