本文论述以为人民服务为核心、以集体主义为原则的社会主义道德建设与社会主义经济基础的辩证关系 ,社会主义道德建设应如何根据不同层次要求处理好其内部各种关系。提出在当前随着改革深化进入实质性攻坚阶段 ,大力发展社会主义市场经济条件下 ,更要在全体人员中提倡为人民服务和集体主义精神 ,不断提高人民的道德素质 This article discusses the dialectical relationship between socialist morality based on the principle of serving the people and the socialist morality based on collectivism and the economic foundation of socialism. How to handle the various internal relations in accordance with the requirements of different levels in the construction of socialist morality. It is proposed that under the conditions of deepening the reform and deepening the substantive storming stage and vigorously developing the socialist market economy, it is necessary to promote the spirit of serving the people and collectivism among all personnel and continuously improve people’s moral quality