我国社会保障制度的建设是当前国内各界普遍关注的理论焦点,有关伦理道德的探讨无疑为社会保障的研究提供了新的理论视域。本文将社会保障制度作为研究对象,从伦理视域审视社会保障制度,针对社会保障制度存在的伦理缺陷,提出将社会保障伦理作为理论基础去进行社会保障制度的建设与改革。 The construction of China’s social security system is currently the focus of attention of all walks of life in our country. The discussion on ethics undoubtedly provides a new theoretical horizon for the study of social security. This article takes the social security system as the research object, examines the social security system from the ethical perspective and proposes the social security system as the theoretical basis to construct and reform the social security system in view of the existing ethical defects of the social security system.