本文通过阐述社会主义市场经济和道德的辩证关系 ,提出了加强适应社会主义市场经济道德建设的具体措施。并指出当前社会上存在着道德滑坡现象并不是市场经济本身造成的 ,而是由于市场经济不健全和工作中“一手硬 ,一手软”造成的。随着市场经济的完善和文化建设的加强 ,我国市场经济和道德建设将会互相促进协调发展。 By elaborating the dialectical relationship between the socialist market economy and morality, this paper puts forward concrete measures to strengthen the moral construction to adapt to the socialist market economy. And pointed out that the current social phenomenon of moral decline is not caused by the market economy itself but due to the imperfect market economy and the “one-handedness and one-handedness” in the work. With the improvement of the market economy and the enhancement of cultural construction, the market economy and moral construction in our country will promote the coordinated development of each other.