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道德批判与道德建设是社会变革时期赋予伦理学的双重任务。道德批判的任务在于为社会变革扫除道德观念方面的障碍，我国１５年改革开放的进程中始终伴随着对旧的道德观念的批判和突破，它对于促进经济发展，唤醒人的主体意识、权利意识等有巨大的意义。同时也应该看到，这场道德批判也存在着忽视道德自身的独立品格，放弃对经济行为的制约和引导以及破有余而立不足、否定多而创新少的缺陷。因此，在道德批判的基础上建构新的符合时代要求的伦理精神和道德体系，健全社会道德监督机制，大力开展道德教育，是摆在我们面前的一项重要任务。
Moral criticism and moral construction are the dual tasks entrusted to ethics during the period of social change. The task of moral criticism is to obstruct the removal of moral concepts for social change. In the course of 15 years of reform and opening up, our country is always accompanied by the critique and breakthrough of the old moral concepts. It is of great significance for promoting economic development and arousing people’s subjective consciousness and rights awareness There is great significance. At the same time, we should also see that this moral criticism also has the defect of neglecting the independent character of morality, giving up the restriction and guidance on economic behavior, and creating more than one deficit, multiple negations and less innovation. Therefore, it is an important task for us to construct a new ethical spirit and moral system that meets the requirements of the times, improve the social moral supervision mechanism and vigorously carry out moral education on the basis of moral criticism.