Abstract: Abstract: As a core strategic resource in the era of artificial intelligence, the establishment of a governance system for computing power is an urgent requirement for the modernization of national governance. This paper proposes for the first time the theoretical framework of "computing power governance," elucidating its connotations through dual dimensions of resource attributes and instrumental attributes. In the resource dimension, computing power as a novel derived resource necessitates addressing challenges such as sovereignty assurance, resource allocation, and cross-domain interoperability, enhancing national resource control capabilities through institutional design. In the instrumental dimension, computing power empowers the modernization of national governance through dynamic adaptation, symbiotic governance, and digital-intelligent applications to enhance governance efficacy. Computing power governance must transcend traditional resource governance paradigms to construct a novel framework aligned with its unique characteristics. Future efforts should innovate resource allocation models, reshape national governance logic, and promote the transformation of global power structures, achieving a transition from "technology adaptation" to "institutional empowerment," thereby providing a new governance paradigm for the era of digital civilization.