With the acceleration of urbanization, urban governance is facing more and more challenges, and the application of data elements provides strong support for solving these problems. In the digital age, data elements have become an indispensable key force in the process of urban governance. In the "Three Year Action Plan for Data Elements x (2024-2026)" jointly issued by 17 departments including the National Data Bureau, "Data Elements x Urban Governance" is listed as one of the key actions, aiming to promote the multiplier effect of data elements, improve the level of intelligence in various fields, and optimize urban management methods through deep mining and widespread application of data. Supporting urban development data elements can help urban managers better understand the operational status of cities. The Plan points out that it supports the use of urban spatial and temporal foundations, resource surveys, planning and control, engineering construction projects, IoT perception and other data to assist in the refinement and intelligence of urban planning, construction, management, services and other strategies. Zhao Guodong, Secretary General of the Zhongguancun Big Data Industry Alliance, stated that the innovation of urban governance decision support system through big models is a breakthrough point for the high-quality development of urban governance in the future. In his view, the current urban governance decision support system should focus on three aspects: firstly, using digital twins to build a bridge between physical and digital cities, collecting massive urban operation, planning, and construction data, building real-time mirrors on digital platforms, describing and providing feedback on the city's ultra long life cycle, achieving "panoramic monitoring and subtle perception", and enabling urban governance to move out of the blind man and elephant situation; Secondly, using cities as carriers, creating high-quality digital bases to provide support for public data authorization operations and building a trustworthy and circulating data infrastructure; Thirdly, relying on the big data resource platform, integrating business data, video data, IoT data, and map data to achieve interconnectivity and achieve a unified network of urban governance elements. He Kejia, Vice Chairman of the China Urban Development Research Association of the Chinese Academy of Social Sciences, believes that through data analysis and prediction, urban managers can better understand the operational status of cities, timely identify problems and make adjustments. Data can assist cities in intelligent planning, real-time monitoring of urban operations, optimizing transportation routes and public transportation systems, achieving energy conservation, emission reduction, and rational resource utilization. At the same time, data can also support the public safety management of cities, including monitoring and crime prevention, emergency response, etc. Optimizing urban management data elements can improve the efficiency and level of urban governance. The Plan points out that it is necessary to promote the integration of multi-dimensional data on urban people, land, events, materials, situations, and organizations, support the application of scenarios in various fields such as public health, traffic management, public safety, ecological environment, grassroots governance, and sports events, and achieve real-time situational awareness, risk intelligence analysis, and timely collaborative disposal. Wang Peng, Associate Researcher at the Beijing Academy of Social Sciences, believes that using technologies such as big data and artificial intelligence, urban managers can more accurately predict and simulate the impact of different policies or projects. For example, by analyzing data such as traffic flow, population density, and energy consumption, urban planning can be optimized, public facilities can be reasonably laid out, and urban operational efficiency can be improved