It is of great importance in realizing high efficiency of E-government for improving the government administration efficiency，response ability and cost-benefit ratio. This report evaluates the achievements and challenges of Guangzhou E-government since its implementation，proposes a whole high level framework structure of E-government，based on the dynamic relationship among government to citizens（G2C），government to businesses（G2B） and government to employee（G2E），with the reference of Singapore’s advanced experience. Meanwhile，this report points out 7 key elements in implementing Guangzhou E-government：leadership institution，responsibility and ownership，customer orientation，business process reengineering，supporting the city-level governance organizations，specialized organization and popularization.