本文認為「倫理情境」是理論學習與行為實踐間的重要介面，「類推思維」是建構及呈現「倫理情境」的重要方法之一。「倫理情境」包含靜態把握、動態把握、價值把握等三個面向，皆有賴「類推思維」的運作。「類推思維」在中國哲學中包含：形態類比、屬性類比、以類度類、以己度物、辟、侔、援、推等形態。倫理情境與類推思維的關係是：一、倫理情境是導向實踐的必要條件；而類推思維則是構成倫理情境的必要條件。（中國哲學的認知、思維、表達，正具有此特色）二、在形構倫理情境時，必須利用類推思維以把握靜態事物、動態發展、與價值原則。三、在某一倫理情境形構完成後，可藉類推思維推廣拓展到其他更大範圍。四、衝突的或兩難的倫理情境，有賴類推思維的運作以做出抉擇，導向實踐。

This paper is intended to claim that the “ethical situation” is the important medium between theory learning and practicing. Analogical thinking is an important method of constructing and presenting the “ethical situation.” All the three aspects of the ethical situation”—to grasp the static situation, to grasp the developing situation, and to grasp the valuation—rely on the working of analogical thinking. In Chinese philosophy, analogical thinking includes figure analogy, attribute analogy, comparing species with species, comparing things with oneself, Pi, Mou, Yuan, and Tuei. And the ethical situation is related to analogical thinking in the following ways: first, the ethical situation can’t be created without analogical thinking, and the practicing of theories is impossible without analogical thinking; second, in the ethical situation, we count on analogical thinking to grasp the static situation, the developing situation and the valuation; third, after one ethical situation is created, we can explore into other fields by means of analogical thinking; fourth, in the ethical situation of conflicts and dilemmas, we rely on analogical thinking to make choices and bring the theories into practice.