Based on panel data of 31 provincial-level administrative units (excluding Hong Kong, Macao and Taiwan) in China from 2015 to 2019, using fixed effect model and mediation effect model, this paper makes an empirical analysis on the interaction among digital economy, industrial structure upgrade and high-quality economic development. The results show that, from the overall effect, the digital economy can significantly promote the high-quality development of the economy, and there are regular regional differences, and the relationship between the promotion intensity and the development level of the digital economy is proportional. From the mediation effect, in the relationship between digital economy and high-quality economic development, the upgrade of industrial structure has played a significant part of the mediation effect, the proportion of mediation effect is 25.17% . In addition, the mediation effect of industrial structure upgrade has obvious regional difference, the western area is the strongest, the eastern area is the second, the central area is the weakest. Based on the above research,the concrete policy suggestions are given to promote the development of digital economy and upgrade the level of industrial structure to promote the high-quality development of economy.