Abstract: In order to optimize the digital valuation and whole process control of mineral resources mergers and acquisitions，aiming at the problems of information asymmetry，valuation deviation and col⁃ laborative inefficiency in the digital management of mineral resources mergers and acquisitions in terms of technology adaptation，data governance，valuation model and collaborative mechanism，the model con⁃ struction and verification of the three-in-one digital management system of data governance-intelligent val⁃ uation-risk management and control are carried out.The system is based on data governance，with intelli⁃ gent valuation as the core engine and risk management and control as the security guarantee，forming a closed-loop collaborative digital management paradigm，and taking a copper mine merger and acquisition simulation as an example for verification.The results show that the IDCF-RO composite valuation model im⁃ proves the valuation accuracy by 43.5% compared with the traditional DCF method，and the comprehen⁃ sive risk index is 0.143，which is in the green security level. The system and optimized management path can effectively improve the valuation accuracy and risk management level of mineral resources mergers and acquisitions，and provide theoretical reference and practical paradigm for mining enterprises to participate in global mineral mergers and acquisitions and improve digital management capabilities.

Key words: mineral resources mergers and acquisitions, digital valuation, full process management, data governance, IDCF-RO model, risk management and control