“执政为民”已成为当前我国政府管理的目标选择,本文就其所蕴涵的公民为本的价值取向进行深刻而理性的思考,合理梳理公民与政府的关系,为政府改革和职能转变提供方向性思路。 “Governing the country for the people” has become the target choice of our country’s government management at present. This article makes deep and rational consideration on the value orientation of the citizen-based implication of it. It reasonably sorts out the relationship between the citizen and the government and provides the direction for the government reform and the function transformation Sexual thinking.