A scientific and reasonable indicator system is the key to measuring the level of data governance in manufacturing enterprises (DGME). The study analyzes documents and policy analysis to classify manufacturing enterprise data governance into five dimensions and constructs a manufacturing enterprise data governance indicator system with 5 primary indicators and 23 secondary indicators. Study 1 utilized Exploratory Factor Analysis (EFA) analysis to determine that the data governance indicator system of manufacturing companies presents a five-factor structure; Study 2 used Confirmatory Factor Analysis (CFA) and Average Variance Extracted (AVE) to determine that the overall fitness of the model and the reliability and validity of each level of the indicator measurement items were at the desired level. The proposed indicator system can provide a reference for data governance in manufacturing enterprises.