Taipei and Kasohsiung city¡¦s citizens live in base condition of society life area, base on the individuality cognition factors of information, education, morality, and ethic to the social reaction in the pluralistic society. People have to the co-operation and reciprocity each other in the everyday life. The morality norms standard depends on the different between private and public, to decide the co-operation and betrayal. The value or morality cognition embeds the society structure and society relations, it embodies social capital dimensions on interpersonal trust, network structure, and culture perception. They affect the individuality responsibility; reflect the north-south gap phenomena of economy, society, political, government, public policy and public management. For the issue on north-south gap includes in both individuality and society factor. a majority of research from the aspects on economy, society, political, and government. Few of research focus on civil culture empirical comparison study. Society system mechanism center in civil culture, from the judgment analysis aspects, the research employs the method of Social Judgment Theory, to investigate that Taipei and Kasohsiung city¡¦s citizens think about multiple attributes relevant information to judge the private or public affairs, reflect value, morality cognition, and social capital in the everyday life. The aim is to prove abstract concept on value, morality cognition, and social capital, to establish empirical study of civil culture relevant variance, to reflect individuality society, to provide the operation procedure of morality cognition in the future study. The research design takes double system case, selects the value cues of free-speech ,society-identity, develop-efficiency, society-stable, and add-income; the morality cognition cues of unfair, upself, reciprocity, relation and toleration; the social capital cues of interpersonal trust, network structure, and culture perception, to reflect citizens psychology priority weight. it keys to north-south gap problem, by the way on economy development and public affairs management education to pass the society shift test and resolve problem. The subject is citizen, tests in sample 531and568 .The research findings: ¡]i¡^Taipei and Kasohsiung city¡¦s citizen value priority weight: post-materialist¡]32% vs21%¡^,materialist¡]65% vs72%¡^,mixed type¡]3% vs7%¡^. ¡]ii¡^Taipei and Kasohsiung city¡¦s citizen morality cognition priority weight: fairness¡]38% vs31%¡^, careness¡]42% vs47%¡^, fairness/ careness¡]20% vs22%¡^ ¡]iii¡^Taipei and Kasohsiung city¡¦s citizen social capital priority weight: interpersonal trust¡]44% vs44%¡^, network structure¡]27%vs19%¡^, culture perception¡]29%vs37%¡^. The results reflect that Kasohsiung city holds tradition society state; Taipei city owns modern society state.