本文借助《精神现象学》《朱子语类》对绝对精神主体性与道德伦理精神进行比较。逐一比较二者的理论起点，即绝对精神作为实体与道德伦理本体:比较二者的思想环节，即二者在独立性、自由性、现实性与自觉性关系二的同异之处;比较二者的理论终点，即绝对精神主体性与道德精神境界。进而通过中西哲学的相互诠释，对哲学的发展寻找到契机。

Acoording to "The phenomenology of spirit" and "The quotation of Zhu Zi " compares this dissertation the 01u e of the absolute sp1rit with morality thought. It compares the absolute spirit as object with moral ontology in meaning of theory beggining of two clue，comperes the selfstanding, freedom, reality and awaerness as pooried of two clue, and compares the subjeot of absolute spirit w1th moral ideal in mean1ng of de veloping goal of two clue. With intorpretation for oaoh ather, in finds the moment for east〓〓and european philosophical development.