[Purpose/Significance] Under the background of AI, it is of great significance to study the digital transformation of digital governance, the ideas for solving the problems of digital governance, and the cultivation of intelligent talents from a knowledge-based perspective. [Method/Process] Based on the ideas of governance and complex systems, this paper analyzed the process of knowledge-based and knowledge deepening in AI, digital transformation, and digital governance; revealed the dual subject dual intelligence of humans and AI, the spillover symbiotic characteristics of AI's digital intelligence, as well as the elements, characteristics, advantages, and challenges of digital governance. In response to the problem of human cultivation ability, which is attributed to the attitude of "upright, serious, and pragmatic", the cultivation of "humanistic literacy, learning experience, insight, and cognitive ability of thinking logic", this paper analyzed the process of knowledge-based sublimation of knowledge, intelligence, spirituality, cognition, and wisdom, and proposed the idea of smart education to solve governance problems and cultivate intelligent talents. [Result/Conclusion] Digital transformation and governance require intelligent talents with a "correct, serious, and pragmatic" attitude and a profound humanistic background. Through universities, enterprises, urban governance, and personal cultivation, to cultivate the intelligent talents urgently needed for digital transformation and digital governance under AI, and make due contributions to supporting the implementation, expansion, optimization, and strengthening of the digital economy.