Digital government is a strategic product of the deep integration of the information technology revolution with national governance，driving governance models from experiential decision-making to data-driven approaches，and upgrading service provision from passive response to active perception. It effectively optimizes the business environment through reforms such as “one visit at most” and “one matter handling”. The construction of digital government reconstructs the interaction between government and market through technological empowerment，with its impact on the business environment showing the characteristics that evolve from physical space aggregation to business process reengineering，ultimately achieving progressive intelligent governance. To systematically reveal the mechanism and inherent logic by which digital government construction improves the business environment，this paper adopts the “Technology-Organization-Environment” （TOE）framework，exploring the spatiotemporal reconstruction from a technological perspective relational，process，and standard reconstruction from an organizational perspective，and resource reconstruction from an environmental perspective，forming an analytical framework of “five-dimensional reconstruction”，thereby providing theoretical reference for future digital government construction.