Abstract: Essentially speaking, "universal value" derives from the commonality of humanity. There is "universal value" in the abstract sense. However, due to the special nature of human individuals, "universal value" presents different characteristics. Human rights have a commonality in the abstract level as the value of target. Human rights are subjected to different economic, social, cultural, law and social material foundation in the content, so it presents diversity. From the relationship between them, the universal values of human rights and the abstract levels have commonality; the former is the kernel of the latter. On the path selection of China's human rights construction, we should recognize the abstract dimension of "universal values" and the existence of human rights, and dominate the right to speak. On the other hand we should clear the specific "universal values" and human rights must be based on the realistic social material basis and adhered to their own standards and content.