文化是一种复杂的社会现象,在不同领域中,文化的表现形式和内容也不相同。在行政活动领域,文化的具体表现就是行政文化,它能够对行政关系、行政活动的各种精神活动、道德现象、心理现象等进行反映,而行政价值取向则是其核心内容。对于我国当前的行政文化来说,存在着一定的问题和不足,因此,在西方治理理论的视角下,应对我国行政文化进行创新,以推动社会更好的发展。 Culture is a complex social phenomenon. In different fields, the forms and contents of culture are different. In the field of administrative activities, the concrete manifestation of culture is the administrative culture, which can reflect the administrative relations, various mental activities of administrative activities, moral phenomena and psychological phenomena, while the administrative value orientation is the core content. For our country’s current administrative culture, there are some problems and deficiencies. Therefore, under the perspective of western governance theory, we should innovate our administrative culture to promote better social development.