The rule of law government is the core of the basic national policy of law-based governance, which contains five dimensions: rule of law principle, limited government, standardized government, law-abiding government and responsible government. Taking the theory of attention distribution as the research perspective, QSRNvivo 12 software is used to analyze the text of 42 government work reports of The State Council from 1979 to 2020. The construction of a government under the rule of law realizes the transition from the rationality of legal tools to the rationality of legal values, the unification of entity legality and procedure legality, the construction of a modern government with legal power and equal power and responsibility, and the distribution of government attention is basically balanced in the construction process of the whole government under the rule of law. This paper tries to explain the basic logic of the construction of a law-based government by analyzing the orientation of goals, the law of development, and the need to focus on reality. Based on this, it should be optimized in the process of the construction of a law-based government from the aspects of strengthening the construction of a responsible government, strengthening the participation of multiple subjects, and scientifically allocating attention and resources, so as to avoid the situation of "attention strengthening" or "attention generalization".