Against the backdrop of the digital economy era, the digital transformation of the cultural and tourism (C&T) industry in ethnic regions confronts unique challenges and opportunities. This study, taking Liangshan Prefecture as a case, integrates systems theory, value co-creation theory, and digital technology empowerment to construct a "digital capability - value creation - system governance" three-dimensional interactive analysis framework. It explores the systemic dilemmas and interaction mechanisms inherent in the digital transformation of the C&T industry in these regions. Employing a mixed-method approach, with theoretical analysis as the primary method and empirical investigation as supplementary, the research systematically dissects the systemic dilemmas facing Liangshan''s C&T digital transformation—including a weak industrial foundation, insufficient digital depth, inadequate support from key transformation elements, supply-demand imbalances, and lagging governance systems. The findings reveal that path dependence and structural obstacles in the digital capability dimension, supply-demand interaction imbalances and a lack of innovation momentum in the value creation dimension, and multi-level governance imbalances with risk accumulation in the system governance dimension collectively intertwine to form the structural roots of the transformation predicaments. Moreover, the "culture-technology" adaptation challenges and uneven regional development in ethnic regions further exacerbate the complexity of this transformation. Accordingly, this study proposes systematic solutions to break through digital capability bottlenecks, reconstruct the value ecosystem, improve industrial collaborative governance, and enhance support from key transformation elements, thereby providing theoretical guidance and practical insights for the high-quality development of the C&T industry in ethnic regions.