Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era develops Marxist theory of value. Its value ideal is the Chinese dream, the value goal is the "two centenary goals", the value choice is socialism with Chinese characteristics, the value subject is the people, the value core is core socialist values, and the value construction is the "four comprehensives" strategic layout. It has distinct value characteristics, and is the organic unity of time character and national character, special value and common value, positive value promoting and negative value abandoning, scientific quality and rational quality, value concept and value entity, as well as factual value and normative value.