Deepening the reform of educational evaluation is the top priority of basic education work in the new era. The reform of educational evaluation is a dialectical relationship between “breaking” and “establishing”, and must adhere to the overall principles of breaking and establishing simultaneously, establishing before breaking, and neither breaking nor establishing. Based on the perspective of basic education practice, this study conducts empirical research from the two aspects of “breaking” and “establishing” in the reform of basic education evaluation, in order to provide assistance and reference for the reform of basic education evaluation through the two-way force of “breaking” to eliminate “only” and “establishing” new “dimensions”. On the one hand, a questionnaire survey was conducted among 1,355 basic education teachers nationwide to understand their level of policy awareness, emotional identification, and behavioral tendencies towards “breaking the five only criteria”, and to identify the current implementation status of the “breaking the five only criteria” reform in basic education evaluation. Research has found that, firstly, there is a weak understanding of the policy of “breaking the five only criteria” in the reform of basic education evaluation, and insufficient endogenous motivation. Secondly, the effectiveness of basic education evaluation reform is influenced by the diverse backgrounds of teachers.The third aspect is that basic education teachers’ understanding, emotional identification, and behavioral tendencies towards the policy of “breaking the five only criteria” are closely related and can influence each other. On the other hand, using the Delphi expert consultation method, two rounds of expert consultations were conducted with 20 experts to construct a value system for the reform of basic education evaluation, which includes four primary dimensions of “establishing morality”, “establishing determination”, “establishing ability”, and “establishing action”, as well as 20 secondary observation points. Based on this, the study proposes that the value system of “establishing four dimensions” should comprehensively guide the direction of basic education evaluation reform.Specifically, the reform of basic education evaluation should implement the value orientation of “fostering virtue through education” with “establishing morality”, breaking through the boundaries and limitations of the “Five-only” with “establishing determination”, focusing on the holistic development of individual abilities through “establishing ability”, and shifting from “establishing action” to a specific individual’s practical perspective.