Abstract: By integrating the state, the rule of law, accountable government as the institutional assembly of modern political order and explaining the formation of political order in the theoretical frame of the interaction of the state and society, Fukuyama’s theory of political order reviews the evolution of the state, the rule of law and accountable government and their fusion in the interaction of the state and society, regarding the balanced development of the state and society as the goal of a civilized political order. Focusing on religion, Fukuyama interprets the precocious mode of a strong state in China and the mode of strong society with the rule of law in Europe. The most courageous idea in Fukuyama lies in its emphasizing the significance of the national structure to political order and defining the Qin Dynasty established in 221 BC as the origin of the modern state, which endows his theory of political order with capacity to explain both oriental and occidental civilizations.