Abstract: Further comprehensively deepening reform is a crucial measure in governing the country in the new era. In the process of promoting people towards a better life, it contains rich implications of life value. At the level of value starting point, further comprehensively deepening reform always revolves around people's living needs. Among them, material needs are a powerful driving force for further comprehensive deepening of reform, spiritual needs play a guiding role in direction, and real life relationships are the practical field for further comprehensive deepening of reform. At the level of value principles, further comprehensive deepening of reform should adhere to the subject status of people in life, stimulate people's awareness of life subjectivity, effectively safeguard people's real life interests, and resolutely defend people's dignity in life. At the level of value practice, further comprehensively deepening reform should expand the natural space of human life, providing a more livable living environment for the people, expand the social space of human life and provide a carrier for practical activities in human life, and expand the spiritual space of people's lives and provide a source of motivation for enriching their spiritual lives. At the level of value orientation, further comprehensive deepening of reform can improve people's quality of life in all aspects by promoting high-quality development, forming reform synergy, upgrading people's livelihood services, and promoting comprehensive human development.

Key words: further comprehensively deepening reform, the masses, better life, comprehensive human development, value implication