Fo Guang Shan constantly and actively pays attention to contemporary societal issues. The spiritual themes and principles of practices that Fo Guang Shan adopts in terms of practicing Humanistic Buddhism can be found in the book Modern Thought, Wise Mentality: A Collection of BLIA General Conference Keynote Speeches (1992-2012). This paper focuses on the internal structure of the value system of Fo Guang Shan. Through investigation, it is known that Fo Guang Shan is aware of its values, amongst which, the "Oneness and Coexistence" is the basis. In other words, the value system proposed by Fo Guang Shan is significant indicator of a successful transformation in Buddhist modernization, which is worthy of a further study.