The main purpose of this theoretical paper is to delineate the nature, value and accountability of sustaining governance integrity capacity as an intangible strategic asset by public administrators in China and the United States. This study frames professional accountability of cross-cultural public administration in terms of strategic competencies in sustaining four dimensions of governance integrity capacity (process, judgment, development and system). The study provides interlinked management and ethics theories and a six-step implementation process to operationalize and improve judgment integrity capacity in China-US public administration decision-making. Finally, the study recommends two action steps that can be taken to enhance China-US public administration educational preparation.