敦象的名教觀是複雜的。自然與名教（名）之間是「合」而非僅「同」的關係，與名教（動）之間是「離」而非「異」的關係。對於名教（動）和名教之治，郭象持以否定和批判的態度，目的在於清除名教（名）之異己性，並在以自然為本，以名教（名）為末的基礎上將之還原為本己性存在。對於郭像的名教觀，傳統的概括存在片面性，我們需要給出一個新的概括。

GuoXiang’s theory of the ethical code is complicated, and he separates the ethical code into the ethical code（n）and the ethical code（v）. In his thought, the relation between the naturalness with the ethical code（n）is blended while with the ethical code（v）is parted. Through the disposal of treating the naturalness as principal while the ethical code（n）as minor, GuoXiang criticizes the function of the ethical code（v）and of the dominion of the ethical code. He pursues the reversion of the trueness of the ethical code. As to GuoXiang’s theory of the ethical code, the conventional conclusion is unilateral, and we need to give a new summing-up.