Due to the success observed in deep neural networks with contrastive learning, there has been a notable surge in research interest in graph contrastive learning, primarily attributed to its superior performance in graphs with limited labeled data. Within contrastive learning, the selection of a "view" dictates the information captured by the representation, thereby influencing the model's performance. However, assessing the quality of information in these views poses challenges, and determining what constitutes a good view remains unclear. This paper addresses this issue by establishing the definition of a good view through the application of graph information bottleneck and structural entropy theories. Based on theoretical insights, we introduce CtrlGCL, a novel method for achieving a beneficial view in graph contrastive learning through coding tree representation learning. Extensive experiments were conducted to ascertain the effectiveness of the proposed view in unsupervised and semi-supervised learning. In particular, our approach, via CtrlGCL-H, yields an average accuracy enhancement of 1.06% under unsupervised learning when compared to GCL. This improvement underscores the efficacy of our proposed method.