This paper addresses the establishment, utilization, and management of material master data within the ERP system for nuclear power projects. The study aims to analyze existing challenges in the creation and management of material master data and proposes standardized management approaches to enhance material management efficiency in enterprises. This paper is critical for constructing digital nuclear power plants, as the quality of material master data directly impacts the smooth operation of all stages in nuclear power plant construction. The methodology involves a thorough analysis of the existing problems in the ERP system's management of material master data, including inaccuracies and the issue of multiple codes for a single item. The study identifies the root causes of these issues, such as incomplete standardization management systems, lack of standardized templates, insufficient system functionality, and the absence of a maintenance and cleanup system. Additionally, it highlights the lack of professional knowledge among business personnel as a contributing factor. The research findings propose the establishment of a standardized management system for material master data, which includes the development of a unified coding system for different categories of items such as equipment, spare parts, tools, consumables, and bulk materials. The paper emphasizes the importance of a professional material master data management platform, the formation of a dedicated management team, the implementation of data validation processes, and the perfection of data cleanup mechanisms. The potential applications of this research are significant for the nuclear power industry, as it aims to reduce the cost of material management and enhance competitiveness through advanced information management techniques. By standardizing material master data, enterprises can improve resource utilization and maximize benefits.