The value orientation of Xi Jinping’s idea of managing state affairs reflects his value position and attitude when dealing with various conflicts. It contains three parts: value goals, value selection criteria and value realization conditions. The value objectives of “letting people lead a good life” require that improving people’s livelihood should be the focus, which firmly grasps the most direct and practical interests of the people. “The people are the creators of history”. Such idea is the philosophical basis for governing the value standards of state affairs. It requires that people’s interests should be regarded as a value standard and the supremacy of the people’s interests should be upheld. The key to realizing the value of ruling the country is to “adhering to the party’s absolute leadership” and to make sure that the masses share the development results with the dual guarantees of material and spiritual protection.