This paper regards archival values as a main body of research, aiming to discover the meaning and role of archival values within the process of archival appraisal and preservation decision. Archives created within government organizations are studied by using the method of content analysis, interviews, case study and evaluation survey. The research findings discuss the concept, decision-making, the formation process and its influence factors of archival values. Finally, suggestions for National Archives, archives within government organizations and further research issues are proposed based on the findings of this research.