Since the inception of the Public Administration, each reform of governance theory and practice implies enormous ethical values and cares ,and every ethical value change will pave the way for government governance reform. The governance modes are closely related to ethical values. The ethical values change will promote the transformation of governance and vice versa. In this paper, with the studies of history and literature, the ethical implication in the government reform theory were analysised and the dialectical relationship between governance change and ethical spirit were presented. We also summed up that the theory of the new public service is the best government governance mode as it contains the most profound ethical values in history. Cultivation of the awareness of ethical responsibility, establishment of the faith of the public interest and public services, safeguard social fairness and justice, the strengthening of civic democratic participation, and the persistence of rule of law are all the shaping the conditions for Public Service ethics.