从伦理学角度去解读民生问题和民生的伦理意蕴,引出对社会主义民生建设的伦理价值的思考。为解决民生问题提供更为清晰的目标与动力、方向与思路,实现民生和谐幸福的目标,为推动社会民生建设的进程,最终得出结论:社会主义民生建设应坚持以公平正义为伦理价值基础;以以人为本为伦理价值核心;以民生幸福为伦理价值目标。 From ethical point of view to interpret the people’s livelihood and the ethical implications of people’s livelihood, leads to the construction of socialist livelihood ethical values ​​of thinking. To provide a clearer goal and motivation, direction and thinking for the solution of people’s livelihood problems, and to achieve the goal of harmony and happiness for people’s livelihood. In order to promote the progress of social livelihood construction, the conclusion is drawn that the construction of socialist livelihood should adhere to the principle of fairness and justice as the basis of ethical values ; People-oriented as the core value of ethics; people’s livelihood and happiness as the ethical goal.