中国当代经济正在走向市场经济。顺应经济体制改革的大潮,建设与之相适应的道德规范,已成为人们普遍关心的热点问题。道德,是人的行为规范和自我完善,规范性与主体性,他律和自律相统一的价值系统。道德价值具有双重作用,一是协调人与社会、人与 China’s contemporary economy is moving toward a market economy. Conforming to the tide of economic system reform and building a moral standard that is compatible with it, it has become a hot issue that people generally care about. Morality is the value system of human behavior and self-improvement, standardization and subjectivity, and unity of self-discipline and self-discipline. Moral value has a dual role, one is to coordinate people and society, human beings