Abstract: The data foundation system is an important institutional guarantee to cope with the technological revolution and industrial transformation,fully release the potential of data elements,enhance the momentum of digital economic development and construct new advantages in international competition.In recent years,remarkable achievements have been made in the construction of China’s data foundation system,but there are shortcomings in the academic research of data elements,the construction of relevant rules in key areas of the data foundation system,the construction of institutional discourse on data governance,and the material and technical support to promote the implementation of the system.As the construction of the data foundation system is related to the overall situation of national development and security,it is necessary to conduct theoretical research on data elements,promote rule refinement and mechanism implementation,expand international exchanges and cooperation in data governance,and strengthen institutional support to lay a foundation for high-quality development of the digital economy.