任何一种职业要完成其使命,达到最佳效果,在很大程度上取决于从业者的职业道德。党的十四大报告指出,在加快改革开放、发展市场经济的同时,“各行各业都要重视职业道德建设,逐步形成适应自身特点的职业道德规范”。这段精辟论述,指明了发展市场经济与职业道德的关系。为加强军事经济管理人才职业道德建设,就必须正确认识军事经济管理人才职业遭德与市场经济的关系。1.从经济基础决定上层建筑的原理看,军事经济管理人才职业道德服务于社会主义市场经济。唯物史观认为,经济基础决定上层建筑。有什么样的经济体制,就必须有服务于这种经济体制所需要的道德。军事经济管理人才职业道德作为社会主义道德的一 Any kind of job to achieve its mission to achieve the best results, to a large extent depends on the practitioners’ professional ethics. At the same time, the 14th National Congress of the Communist Party of China pointed out: While speeding up reform and opening up and developing a market economy, “all walks of life should attach importance to the building of professional ethics and gradually form a professional ethics standard that will be adapted to their own characteristics.” This incisive remark shows the relationship between the development of a market economy and professional ethics. In order to strengthen the construction of professional ethics for military economic management professionals, we must correctly understand the relationship between professional ethics of military economic management personnel and market economy. 1. Judging from the principle that the economic foundation determines the superstructure, the professional ethics of military economic management personnel serves the socialist market economy. Historical materialism that the economic base determines the superstructure. What kind of economic system must have the morality needed to serve this economic system? The professional ethics of military economic management personnel is one of the socialist moralities