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随着新世纪的到来和政府改革步伐的不断深入，我们必须为中国政府改革寻找一个突破口．本文认为新时期中国政府改革的锲入点在于行政价值观的重构研究。并对行政价值观概念、特点及其对政府运作的意义进行了较为系统的分析与阐述，旨在为中国政府的行政改革提供一条全新的思路。
With the advent of the new century and the continuous pace of government reform, we must find a breakthrough in the reform of the Chinese government. This article argues that the Chinese government’s reform in the new era is based on the reconstruction of administrative values. It also systematically analyzes and expounds the concept, characteristics and significance of the administrative values in the operation of the government, aiming at providing a new idea for the administrative reform of the Chinese government.