党的十八届四中全会《中共中央关于全面推进依法治国若干重大问题的决定》指出,必须“坚持依法治国和以德治国相结合。国家和社会治理需要法律和道德共同发挥作用。必须坚持一手抓法治、一手抓德治”。当人们将目光较多地去聚焦于依法治国的方方面面任务和工作时,不要忘了道德的力量,道德不仅是依法治国中的重要内容,而且对依法治国发挥着不可忽视的重要作用。一、道德精神是立法的价值理念基础从法律的产生看,法律是道德功能在历史发展中的 The Fourth Plenary Session of the 18th CPC Central Committee’s “Decision of the CPC Central Committee on Several Major Issues in Ruling the Country by Law” states that “we must adhere to the principle of governing the country according to law and governing the country with morality.” State and social governance require both law and morality to work together. Stick to the rule of law with one hand, grasping virtue ". When people focus more on the tasks and work in all aspects of governing the country according to law, they should not forget the power of morality. Morality is not only an important part of governing the country according to law, but also plays an important role that can not be neglected in governing the country by law. First, the moral spirit is the basis of the concept of the value of legislation Judging from the law, the law is the moral function in the historical development