Human society can be roughly divided into three spheres and each has different public values. While public values should be at the heart of public administration and social development, they are often significantly weakened by their philosophical ambiguity and immeasurability. This article seeks to clarify the nature of public values, how they are created, and how they can be measured. An open public value account is constructed as a policy tool for assessing as many public values as possible. It is used to examine the public values creation in China and the United States.