The importance of value lies in its potential influence of people¡¦s behavior and decision. It also determines how people distribute their available resources. After the World War II, in the western developed countries people¡¦s value has changed to post-materialism due to the stable growth of economy in these countries. People transferred their value priority from economy growth, stable job, authority, order, and rationality, to freedom of speech, environmental protection, multi-value, leisure time, art, and self- expression. These changes have caused governments to react these issues think about how to govern the diversity and complicity of changing value. This research focuses on value of time and space transformation by analysing data from Taiwan Social Change Survey (TSCS). Through re-construction scale and calculate score of post-material value, the paper examines trend of value changes from 1985 to 2005 by adopting one-way ANOVA, two-way ANOVA and three-way ANOVA approaches to analyse the differences of value among socio-economic variables. From the findings this research reveals that: (1) In Taiwan, value including period effect, age effect and cohort effect has significant changes along with time passing by; (2) Variables influencing value changes include age, income, education, job, marriage, and urban attributes. Income interacts with urban attribute, and moreover, income, urban attribute, and marriage interact with one another; (3) The effect of gender has not been proven for influencing value change; however, value of female gradually changes toward post-material value; (4) The influence of income value decreases when income decrease; however, this influence does not have significant change between people of age 40 to 59; (5) Job does not have significant influence on secondary industry and tertiary industry in early stages, and it also does not have significant influence on primary industry and secondary industry in lately stages; (6) People with high income, high education, or in unmarried status have high post-material value; (7) The difference of urban attribute shows that there is significant difference between urban, town, and rural, due to urban value changes toward post-material in early stage; however in lately stage there is no significant difference between urban and town. From the finding above it indicates that value changes from urban to town in space respect; (8) Between urban and income interaction of value change, people in urban area show significant difference of income value, then comes to people in town, finally people in rural area. As to the interaction among urban, income and marriage, it shows that single people with low income show significant difference in urban attribute; (9) Governments of urban area with post-material features should distribute resource in post-material governance. This research finds that there are significant post-material features in urban area, and significant material features in rural area; (10) Form indictor of macroeconomics, personal expenditure, interpellation of city council, election bulletin, final accounting of expenditure, this research shows that urban governance also shifts as researched value changes; (11) Since 2000, Taiwan has faced economic recession and raising unemployment problems which cause value changes toward material value. This change leads local governments to decrease expenditure on both environmental protection and community development during 2000 to 2007; (12) Urban government should focus on good governance, and value changing toward post-material contributes to foundation of good governance. Governments should improve the way of governance based on these value changes.