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中国的经济体制正在向市场体制转型，这一转型无疑对人们传统的道德实践、道德价值观产生强有力的冲击。于是，社会各界纷纷倡言，就建立、完善和发展社会主义市场经济体制过程中如何切实有效地加强道德建设展开讨论。但在目前道德建设的理论和实践中存在一种倾向，即单纯从道德角度考虑道德问题。本文从制度的道德性这一新的视角出发，通过对经济制度和政治制度存在问题的分析，提出了当前道德建设的关键途径，不应局限于个体道德的教化，而应着重于制度建设
China’s economic system is making its transition to a market system. This transformation undoubtedly has a powerful impact on people’s traditional moral practices and moral values. Therefore, all walks of life advocated one after another and started discussions on how to effectively and effectively strengthen moral construction in establishing, improving and developing the socialist market economic system. However, there is a tendency in the current theory and practice of moral construction that ethical issues should be considered purely from the moral point of view. Based on the new perspective of the morality of the system, this paper analyzes the existing problems of the economic system and the political system and puts forward the key ways to construct the current morality. It should not be limited to the individual moral education but should focus on the system construction