| For a long time distribution ethics has been a hot issue that people discuss. This issue is essentially about how to distribute and what the allocation criteria to take for the aim of achieving distributive justice, which is the world trying to solve the economic and social problem today. Based on the social problems in the process of the economic development, in particular on the fact the fair and efficient in these issues occupy a prominent position, the paper discusses distribution ethical issues theoretically. By comparing the differences between Western and China in distribution ethics and combining the actual situation in China and the application of the Marxist view of history and ethics, we understand the character of distribution ethics in China correctly and finds out one distribute ethics that suits national conditions of China.This paper starts with clarifying the concept of distribution ethics and points out that the final goal of distribution ethics is to achieve fairness in distribution. Through the analysis of the evolution process of distribution ethical, the paper points out that the allocation of the basic ethical principles, main characteristics and the core content of fair and efficient relationship under the conditions of the socialist market economy, and this is precisely where the characteristics of this paper. And on this basis this paper further explains that the essential difference between the socialist market economy and the capitalist market economy lies in the truly integrated of fairness and efficiency in the allocation areas. Through the above discussion, the paper grasps the role of ethics regulation in the allocation activities more in-depth. It first specifies that the effect of ethical regulation is mainly through the distribution of fair opportunities, equal rules and a fair result to play the role, then further concretely explains the role of ethical regulation in the activities of the distribution body and the target of ethics regulating in the distribution activities that is to reach mutual understanding of the distribution body and the important theoretical significance in the construction process of socialist market economy. |