In the construction of the rule of law，the socialist core values are gradually transformed into legal discourse，playing such functions as value declaration and behavior guidance. As indicated by the statistical analysis of the text of local laws and regulations，the core values，when being integrated into local legislation，presents such characteristics of gradual increase year by year，obvious regional differences，concentrated theme，combination in whole and in part and otherwise. The tension between legal norms and value norms also leads to such difficulties as insufficient acceptance ability and weak guiding guarantee for local laws and regulations in the practice of values. People’s separation of the coupling relationship between public values and law also hinders the bidirectional shaping of law and morality. During integration，we must strengthen the education of rule of law and rule of virtue，adhere to the sequence of values，and give full play to the value declaration of purpose clause，the general guidance of principle clause and the rigid binding function of rule clause. Promoting the transformation of core values into people’s emotional identity and behavioral habits in the whole process of legislation can effectively promote the level of good law and good governance，and contribute to the modernization of national governance system and governance capacity.