Abstract: County governance is the foundation of national governance, which plays the role of "rooted level of governance" and "resource distribution center" and assumes corresponding responsibilities. In the process of promoting the modernization of county governance, it is an important research subject to establish a county governance evaluation index system based on the national conditions. Compared with the national governance assessment system, the construction of the county governance assessment system emphasizes more on regional particularity, technical operability and details. Content orientation and result orientation are the principles of constructing county governance evaluation framework. The former answers the question of "what to evaluate", and the latter the question of "why to evaluate". Finally, the evaluation framework of county governance is constructed based on the principles of content orientation and result orientation.