社会主义市场经济自改革开放以来,极大地刺激了人民劳动积极性,带动了人民主观能动性,使得经济持续飞速发展。然而自由竞争和市场调节一定程度上造成了社会发展资源配置不合理,经济发展不平衡,贫富差距加大等系列问题,阻碍了和谐社会的构建与发展。因此,必须采取一定措施来调整、维护足够公平和有效率市场环境。民商法即是这只国家有形的手。故此,本文就民商法价值取向进行阐述,并探析与构建和谐社会的关系 Since the reform and opening up, the socialist market economy has greatly stimulated the enthusiasm of the people, stimulated the people’s initiative and made the sustained and rapid economic development. However, free competition and market regulation have, to some extent, caused a series of problems such as irrational allocation of resources for social development, unbalanced economic development, and widening gap between the rich and the poor, which have hindered the construction and development of a harmonious society. Therefore, some measures must be taken to adjust and maintain a fair and efficient market environment. Civil and commercial law is the tangible hand of this country. Therefore, this article elaborates the value orientation of civil and commercial law, and analyzes the relationship with the building of a harmonious society