Abstract: 【Purpose/significance】Based on the requirement of digital China strategy, this paper extracts the elements of digital gov?
ernment construction, clarifies the relationship between the elements of digital government construction, and provides theoretical basis
for local governments to carry out digital government construction practice.【Method/process】Taking the typical policy documents of
provincial digital government construction as the research sample, the elements of digital government construction are extracted
through the process of open coding, spindle coding, selective coding and saturation testing by using the grounded theory method. On
this basis, the model of digital government construction elements is constructed, and the relationship between the elements of digital
government construction is clarified.【Result/conclusion】China's digital government is composed of data foundation, data governance,
data service, digital industry and digital culture. The construction of digital government should take the digital foundation as the cor?
nerstone, take data governance as the center, take data service, digital industry and digital culture as the goal, and realize the coordi?
nated development of material civilization and spiritual civilization.【Innovation/limitation】The digital culture is extracted as one of
digital government construction elements, which makes up for the current theoretical framework of digital government construction
dominated by service or economic goal, and deepens the understanding of the elements of digital government construction.