本文认为 ,全面地理解法治与德治的关系 ,要注意区分两个层次的概念关系。一是法治与人治的关系 ;二是法治与德治的关系。当前 ,执政党将依法治国和以德治国相结合作为实现这种国家形态的手段 ,是有其必然性和必要性的。其必然性从根本上说 ,是社会主义市场经济发展的客观要求 ;其必要性 ,表现在法律与道德具有同一性。在建立社会主义法治国家时 ,法治和德治相比应居于主要或根本方式的地位 ,因为一是就哲学根据而言 ,这是由矛盾双方的主次地位不平衡所决定的 ;二是就实践根据而言 ,德治也不能居于治国的根本方式地位 ;三是就现实的法治对德治的作用而言 ,历行法治为推行德治提供了方向性保证、制度规范和秩序保障 ;四是就维护社会稳定而言 ,现实德治的功用威慑力远不及法治功用的威慑力。 This article argues that a comprehensive understanding of the relationship between the rule of law and virtue should pay attention to the distinction between the two levels of conceptual relations. First, the relationship between the rule of law and the rule of man; second, the relationship between the rule of law and the rule of virtue. At present, the ruling party has the inevitability and necessity of combining the rule of law with the rule of virtue and the means of governing the state by virtue. Its necessity is fundamentally speaking an objective requirement for the development of a socialist market economy. Its necessity is manifested in the identity of law and morality. In establishing a socialist country governed by the rule of law, the rule of law should prevail over the rule of virtue in the most fundamental or fundamental way, for one is determined by philosophical grounds, which is determined by the imbalance of the primary and secondary positions of both parties to the conflict; In practice, according to the facts, the rule of virtue can not live in the fundamental mode of governing the country. Thirdly, in terms of the role of the rule of law in governing the rule of law, the rule of law provides directional guarantees, institutional norms and order protection for the promotion of virtue. As far as maintaining social stability is concerned, the deterrent effect of the rule of virtue is far less powerful than that of the rule of law.