Abstract: The theoretical research of development of e-government has made important progress in public management field. It makes contribution for concept remodeling of e-government on one hand, and generates a lot of meaningful and important research results about practice of electronic government on the other hand. The contents of theory of e-government development mainly include four aspects: the essence of electronic government, the problems and challenges of development of electronic government faced, the key factors of restrict the development of e-government, and the basic conditions of e-government building