This paper tries to find the relationship between value congruence and employees' coping. It explores the structure of employees' coping strategy and classifies coping into confronting coping, planning, behavioral disengagement, and wishful thinking, with two dimensions of positive-negative and behavior- cognition. This paper tests relations among four sub-dimensions of value congruence and coping strategies. The results show that human relation, open system and internal process influence employees' coping strategy significantly, and human relation has the most important prediction power. We also discuss the moderation effect of properties of change event. The results show that the perceived scope of change enhances the relation between value congruence and coping strategy.