“报德仕法”是二宫尊德于19世纪前期至中期在日本关东北部一带开展的乡村社会经济复兴与伦理重建运动。他创造的“报德”思想主要包括“天道人道”论、“一圆融合”论等内容。研究二宫尊德的“报德”思想,目的在于创造现代伦理思想、特别是经济伦理思想,运用于解决现代社会面临的种种问题。为了实现建设和谐社会的理想,我们应当拓宽视野学习与吸收世界各个民族文化中的合理成分,研究二宫尊德思想的意义就在于此。 “News German law ” is the Nirvana Zunde in the early 19th and early mid-19th century in the northwestern part of Japan carried out rural social and economic renaissance and ethical reconstruction. He created “newspaper Germany ” thinking mainly includes “Heaven humanitarian” theory, “a round of fusion ” theory and so on. Studying Ninomiya’s “Morality” ideology is aimed at creating modern ethics, especially economic ethics, and applying it to solving various problems confronting modern society. In order to realize the ideal of building a harmonious society, we should broaden our horizons to learn and absorb the reasonable elements of the various national cultures in the world.