Abstract: In the era of artificial intelligence, the digital development of higher education textbooks serves as both a key lever and critical support for aligning with national development strategies, adapting to the digital transformation of education, and meeting students' personalized digital learning needs. While digital textbooks are reshaping instructional paradigms and knowledge dissemination in higher education, they face pressing realistic dilemmas such as the disconnect between teachers' insufficient digital literacy and actual pedagogical needs, the unresolved tension between technological instrumentality and educational values, and the imbalance between digital rationality ethics and the dynamics of educational practice. Based on the current status and developmental bottlenecks of digital textbooks in higher education, this study proposes a systematic implementation path for digital textbooks, focusing on enhancing teachers' digital literacy and pedagogical innovation, deepening the synergy between technological empowerment support and value-oriented educational guidance, and improving governance mechanisms for digital textbook development through ethical standardization and data security assurance. This will facilitate the healthy development of digital textbook construction and establish a solid digital education foundation for high-quality talent cultivation in the context of the future.