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适应市场经济发展的道德理论不仅应具有市场经济基础,而且也应为主体意志的道德约束提供深层的社会心理基础。道德既是价值规范,又是实现价值的实践活动,还是人类利益意志的“人为法则”。市场经济一方面涵摄了人们道德的基础,另一方面为完善道德提供了条件。应从道德和市场经济的内涵和运作中寻求二者的生成关系,阐明正确理解的利益是道德与市场经济相统一的现实支撑点。那种强调在集体利益实现基础上充分发展合理的个人利益的、真正意义上的集体主义道德,应是市场经济条件下道德重建的根本方向和基本内容
The moral theory that adapts to the development of market economy should not only have the foundation of market economy, but also provide deep social and psychological foundation for the moral constraint of the main will. Morality is not only the norm of value, but also the practical activity of realizing value or the “human rule” of human interest and will. Market economy, on the one hand, captures the moral foundation of people and, on the other, provides the conditions for improving morality. The relationship between the two should be sought from the connotation and operation of morality and market economy. It is clarified that the correct understanding of the interests is the realistic supporting point of the unity of morality and market economy. In the real sense, the collectivist moral that emphasizes the full development of a reasonable personal interest based on the realization of collective interests should be the fundamental direction and basic content of moral reconstruction under the conditions of a market economy