Abstract: Due to its versatility and permeability, artificial intelligence technology will also bring serious challenges to China's economic, social, political and other fields, such as the failure of traditional bureaucratic supervision and how to distribute public responsibilities for algorithms and data. It has affected many parties including governments, enterprises and individuals. Neither purely technical solutions nor written legislative supervision can effectively deal with artificial intelligence ethical issues and governance dilemmas. As a new path, artificial intelligence ethical governance can reshape resource allocation methods and organizational system innovation to better deal with the depth and complexity of artificial intelligence ethical risks. Based on Weber's rational dichotomy analysis framework, we deconstruct the value rationality and instrumental rationality contained in artificial intelligence ethical governance, and analyze the basic concepts of artificial intelligence ethical governance. The value rationality dominated by artificial intelligence ethics enables us to carefully examine the future of technological governance, laws and policies, and understand human needs for new artificial intelligence innovations from a unique perspective; the instrumental rationality dominated by artificial intelligence governance enables us to advance more pragmatically Thinking and solving ethical issues, thereby improving the overall benefits of the development of artificial intelligence technology. On the basis of the two-dimensional rational distinction, artificial intelligence ethical governance absorbs the idea of public interest and advocates a governance path from value to tool and then to value. From the two-dimensional way of thinking of value rationality and instrumental rationality, the concept of artificial intelligence ethical governance includes five core elements: human-centered value orientation. Adhere to the basic principles of scientific and technological ethics. Adhere to the principles of fairness, responsibility and transparency. The objects of artificial intelligence ethical governance include not only the systems produced by artificial intelligence technology, involving artificial intelligence computing power, algorithms, data, etc., but also the scenarios of artificial intelligence application. Multi-agent participation. Diversification of governance tools. The two-dimensional rationality of artificial intelligence ethical governance radiates into the corresponding governance behavior, resulting in the dual dimensions of value orientation and practical orientation of ethical governance. The realization of the value direction of artificial intelligence ethical governance can be approached from two levels: governance concept and governance logic. This is a layered result based on the dual rational fusion of artificial intelligence ethical governance. The value rationality of artificial intelligence ethical governance not only requires the guidance of traditional governance concepts, but also relies on the support of the organizational structure and power structure in the governance logic. In terms of governance concepts, by popularizing the consensus on artificial intelligence ethical values and clarifying the goals of artificial intelligence ethical governance, the overall ethical governance awareness of society is improved; in terms of governance logic, the organizational structure is compressed and the power structure is reorganized to enhance the collaboration and flexibility of the governance structure. . The practical approach to artificial intelligence ethical governance should focus on the two dimensions of governance tools and governance subjects. This is the result of artificial intelligence ethical governance absorbing institutional rationality. The establishment of an appropriate institutional environment relies on the exchange of information and close interaction among multiple governance subjects. In terms of governance subjects, strengthen the integration of domestic artificial intelligence ethical governance subjects and establish an international artificial intelligence ethical governance partnership; in terms of governance tools, maintain tracking of iterations of artificial intelligence technology, enrich artificial intelligence ethical governance methods, and build artificial intelligence ethical governance tools system.