唐太宗李世民与“贞观之治”一并被载入史册,千古流传。他的行政改革思想理论上综合了儒家孔子和道家老子的学说,吸收了法家等其他各派之长,行政实践中以人为本和改革进取的激情与价值取向。这促成唐初“贞观之治”盛世景象。本文对李世民的行政思想和行政实践进行分析与总结,从“多元行政价值取向”的视角,以期对我国政府行政改革及实践有所裨益。 Emperor Taizong Li Shimin and “Zhenguan Zhizhi ” was included in the annals of history, eternity. His theory of administrative reform has theoretically integrated the Confucian Confucius and Taoism doctrines, absorbing the lengths of other factions such as Legalists and the passion and value orientation of people-oriented reform and progress in administrative practice. This led to the early Tang Dynasty “Zhenguanzhi rule” prosperity picture. This article analyzes and summarizes Li Shimin ’s administrative thought and administrative practice, from the perspective of “diversified administrative value orientation ”, with the hope to our country government administrative reform and the practice to be helpful.