中国共产党在苏区局部执政的实践中,确立了“真心实意地为群众谋利益”的执政价值观,形成了价值合理性;又通过建立民主政治制度,发展经济、文化事业,形成了一系列行之有效的执政工具。并在实践中实现了价值合理性与工具合理性的统一,标志着中国共产党执政伦理的产生。 In the practice of partial administration in the Soviet Area, the CPC established the ruling values ​​of “sincerely seeking the interests of the masses” and formed a value rationality. Through the establishment of a democratic political system and the development of economic and cultural undertakings, the CPC has formed a series of Effective governance tools. In practice, it realizes the unity of value rationality and tool rationality, marking the emergence of ruling ethics of the Chinese Communist Party.