The concept of modernization in the State governance system and the concept of rule of law, put forward at the Third Plenary Session of the 18th Communist Party of China Central Committee and the Fourth Plenary Session of the 18th Communist Party of China Central Committee, are a concentrated expression of the core ruling idea of the Chinese leadership and indicate the future reform direction of Chinese government. From the perspective of state construction and state governance, this paper interprets the balance between state-running power system and braking system, the build-up of state's top system and basic system and the change in state governance from traditional way to modern way in order to illustrate the objectives and tasks of state governance reforms. At the same time, this paper holds that, taking modernization in the State governance system and rule of law as a principle of governing suggests that the ruling authorities accept the core values of modern political civilization and shows the will and determination of the ruling party that act in accordance with the law in all government work.%中共十八届三中全会和四中全会所推出的“国家治理现代化”和“依法治国”概念，集中体现了新一届中央领导层治国理念的核心思想，也预示了未来中国政府改革的方向。从“国家建设”和“国家治理”的角度予以解读，并从国家运行“动力系统”和“制动系统”平衡、国家“上层制度”和“基础制度”构建、国家治理“传统方式”向“现代方式”转变的角度，说明国家治理改革的目标和任务，认为把“国家治理现代化”和“依法治国”作为施政理念，表明了执政当局对现代政治文明核心价值的认可，表达了执政党把中国送入法治轨道的意愿和决心。
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