In this paper, the Internet of Things monitoring based on big data uses N, N-bis (2-hydroxyethyl )aminomethylene diethyl phosphate (FRC-6), adipic acid, hexylene glycol, etc. as raw materials, designing and synthesizing one A new type of phosphorus-nitrogen synergistic polyester polyol (JZP), the structure of JZP was characterized by nuclear magnetic resonance and infrared spectroscopy, and it was used as a soft-segment chain extender. Propionic acid reacted with toluene diisocyanate (TDI) to prepare a flame-retardant waterborne polyurethane (TPU) coating material. The structure and performance of TPU have been tested. The test results show that as the content of JZP increases, the average particle size of the TPU emulsion increases, the viscosity decreases, and the water resistance increases. The novel ideas of the IoT monitoring is applied for the computer assisted analysis.