The application and development of big data are essential technical supports for the construction of a digital government and serve as a significant driving force for the coordinated development of the digital economy，digital society，and digital government. This report begins by conducting a comprehensive analysis of the positioning and essential characteristics of digital government in the new era. It identifies that the phased characteristics of China’s digital government construction are jointly influenced by the new national mission，the new normal of the economy，new social changes，and new global trends. These essential characteristics reflect the changing governance needs，development challenges，and evolving public expectations intertwined in China’s economic and social development process. Furthermore，the report systematically summarizes and elaborates on the current state，opportunities，and challenges of digital government construction in China. In this new era of digital economy and digital society development，key historical opportunities for advancing digital government construction stem from the technical foundations of big data development，top-down policy initiatives，the practical requirements for integrating government affairs and services，and the value orientation of a “people-centered” approach. To capitalize on these opportunities，mitigate risks and challenges，and facilitate the transformation and enhancement of the digital government system，active planning is required，particularly from the perspective of solidifying the “foundation” of the big data system. The primary approach involves breaking down data barriers，promoting the co-construction and sharing of nationally unified government big data，innovating technology platforms to establish a one-stop government big data sharing platform，implementing a hierarchical layout for new infrastructure to facilitate the development of digital infrastructure，strengthening data rights protection，and establishing a digital information security community.