针对个体利益需求的多样化 ,阐述在当代中国社会主义市场经济条件下 ,利益作为道德建设基础的必要性及我们应如何把利益作为道德建设的基础。首先 ,阐述利益作为道德建设基础的必要性 :即道德建设本身的要求 ;社会主义市场经济建设的影响 ;传统“道德功利主义的影响”。其次 ,对利益这一范畴作了明确的界定 ,在解释利益这一范畴的同时 ,又对其进行了层次上的划分。最后 ,论述了将利益作为道德建设基础所应注意的问题 ,即我们所讲的利益是个人利益、社会利益的统一 ,是人们经济、政治、精神利益的结合 ,同时不能忽视道德教育的作用 In view of the diversification of the needs of individual interests, this article expounds the necessity of using benefits as the basis for moral construction under the conditions of the socialist market economy in contemporary China and how we should regard the interests as the basis for moral construction. First of all, it elaborates the necessity of benefiting as the foundation of moral construction: the requirement of moral construction itself; the influence of socialist market economy; the influence of traditional “moral utilitarianism”. Secondly, the definition of the category of interest is clearly defined. At the same time, this category of interest is divided into two levels. Finally, it discusses the problem that should be paid attention to as the foundation of moral construction, that is, the interest we talk about is the unity of individual interests and social interests, the combination of people’s economic, political and spiritual interests, and can not ignore the role of moral education