Value orientation and use of instruments are key elements of policy, and have been a permanent topic in the field of policy studies. The digital transformation of governance in China is an integrated, reshaped, and deep-rooted change under the strategy of " Digital China" and the idea of " City for People" . While practical innovations continue, there is also the possibility of conflict or disconnection between values and instruments. Although some studies have explored these issues, most of them tend to describe the role of technology in the optimization of government and capacity enhancement in the value analysis, ignoring the value significance of the social and service dimensions, and it is also hard to answer the question of how the policy instruments in the process of digital transformation of governance can be matched with the pursuit of value, and there is a lack of a " value-instrument" framework that integrates the spatial and temporal dimensions. This study focuses on the context of China, and uses textual analysis to conduct a metric analysis of governance digital transformation policies. First, a three-dimensional analytical framework for digital transformation of governance is constructed based on literature and practice, which includes values, instruments, and evolutionary stages or regions. Second, 150 provincial policy texts covering 31 provinces, autonomous regions, and municipalities directly under the central government were collected on the topics of" digital government" and" digital governance", which are closely related to the digital transformation of governance, spanning the period from2001 to 2022. Through coding and summarization, the study analyzes the general characteristics, vertical evolution, and horizontal differences of China’s digital governance transformation from a " value-instrument" perspective. It is found that China’s digital transformation of governance focuses more on administrative value, while it prefers to adopt capability-based instruments. In terms of temporal evolution, China’s governance digital transformation has gone through the egovernment stage emphasizing technology application and infrastructure construction, the Internet + government service stage focusing on digital public services, and the digital governance stage pursuing the development of emerging technologies and data resources, with differences in value and instrumental preferences in each period;and in terms of regional distribution, the differences between the eastern, central, western, and northeastern regions are influenced by the governance tasks, economic foundations and technological conditions, thus forming a reality of value pursuit and instrument use adapted to regional characteristics. Compared with previous literature, this paper has two main theoretical contributions. First, it constructs the basic framework of digital transformation of governance based on the dimensions of public value and policy instruments, summarizes the value categories and instrumental modes in the policy of digital transformation of governance, expands the existing research pat h of digital transformation. It also provides a basis for the unification and integration of " value rationality" and " instrumental rationality" in the field of public administration from the perspective of policy science. Secondly, the basic framework is further enriched by combining the dimensions of time and space, and presents the spatial and temporal structure of the distribution and matching of" value-instrument" in the policies in the vertical and horizontal directions, which provides a more comprehensive understanding of the digital transformation of China’s governance. At the practical level, this study refines the value mechanism, matching mechanism, policy mechanism, and learning mechanism of governance digital transformation, which can provide insights for optimizing the path of governance digital transformation in China. Governance digital transformation should be value-oriented based on citizen’s demands, promote the matching level, systematization, and coordination between values and instruments, improve multidimensional and multi-field digitization-related policies, establish a policy learning mechanism between regions and cities, and promote the assessment and diffusion of policy experiences. [ABSTRACT FROM AUTHOR]