Abstract: Intelligent coal mine data governance is the key bottleneck to achieving the high-level development goal of coal mine intelligent construction. It is of great significance to ensure data operation compliance, ensure data quality, prevent and control data risks, and improve data value. However, there is a lack of perfect methodology to guide the theoretical research and technical practice of intelligent coal mine data governance. In order to solve this problem, an intelligent coal mine data governance element-mechanism-hierarchy-process reference model is constructed from four dimensions of data governance elements, governance mechanism, governance hierarchy and governance process. It provides a multi-dimensional fusion methodology perspective and theoretical analysis logic to achieve an understanding of key issues. It is concluded that complex system theory, data strategic management theory, collaborative innovation theory, digital continuity theory, public governance theory, information life cycle theory, and PDCA cycle theory are the important theoretical basis of intelligent coal mine data governance. Under the guidance of the reference model of intelligent coal mine data governance, and based on the relevant theoretical basis, an intelligent coal mine data governance system framework is constructed. It includes five major components: data governance environment, driving and supporting factors, top-level design, data governance domain, and data governance process and capability. Benchmarking the framework of intelligent coal mine data governance system, it is concluded that intelligent coal mine data governance still needs to further break through the five key issues. The issues are data value movement law disclosure, metadata and data dictionary construction, data quality and data security system management rule design, complex giant system data coupling model development and digital intelligence generation law modeling.