亚当·斯密在西方伦理思想发展的过程中 ,其作用是将情感主义伦理学说进一步推向了功利主义 ,最重要的是他开始从纯粹人性的研究转向从经济条件上确立人与人之间的道德关系。然而 ,与马克思主义伦理学相比较 ,尽管二者都求助于经济关系 ,但却得出不同的结论 ,这其中的原因正好是今日进行新时期道德建设需要关注的问题 ,成为道德建设的理论切入点。 In the process of the development of western ethics, Adam Smith further pushed the ethical theory of emotions to utilitarianism, and most importantly, he began to shift from purely human studies to the inter-human Moral relationship. However, compared with Marxist ethics, although both resort to economic relations, they come to different conclusions. The reason for this is precisely the issue that needs attention today for moral construction in the new period and the theoretical breakthrough of moral construction point.