Abstract: At the intersection of national policies promoting rural revitalization and the construction of Digital China, digital technology has become a key driver for restructuring urban-rural relations and reshaping grassroots governance paradigms. A multi-dimensional deconstruction of H Town in D City, Guangdong Province, based on the Technology-Organization-Environment (TOE) framework, reveals threefold dilemmas in the process of digital technology empowering integrated urban-rural development: at the technical level, including data flow blockages, weakened momentum for technological innovation, and gaps in application capabilities; at the organizational level, including the hollowing out the Party building’s leading function, an ineffective talent cultivation mechanism, and a lack of coordination among governance forces; at the environmental level, including institutional supply failing to meet governance needs, complex digital platform operation procedures, and diminished motivation for social entities to participate in co-construction. Therefore, it is necessary to establish an intelligent grid system based on digital integration, activate a diversified co-governance ecosystem through role complementarity, and build an urban-rural digital community through dynamic coupling. This will achieve an interactive framework of “technology penetration for empowerment - organizational innovation for empowerment - environmental synergy for accountability,” jointly facilitating deep integrated development between urban and rural areas.