Digital innovation has changed the way of enterprise management and business models and has become an important means to improve enterprise innovation performance. Therefore, from the perspectives of government support and IT resources, taking Xijiu Enterprise as an example, this paper uses the grounded theory analysis method to explore the internal relationship among government support, IT resources, digital innovation and enterprise innovation performance. The research findings are as follows: Policy tools such as government R&D subsidies and tax incentives in government support can promote enterprise innovation performance, and the effect of government R&D subsidies is greater than that of tax incentives; IT resources such as enterprise IT infrastructure, IT data information and IT personnel can promote enterprise innovation performance; Government support and IT resources, serving as the foundation of enterprise resources, facilitate digital innovation in areas such as technology adoption, business model transformation, and data utilization, thereby enhancing enterprise innovation performance.