道家是中國哲學儒、道、佛三教之一，而近年來關於「儒家倫理學」、「佛教倫理學」都有諸多研究成果發表，唯獨在「道家倫理學」的探究，一直少有系統性論述和專著；但此並不代表道家在倫理學見地上，沒有值得參照的觀點。本文即在此體認之下，試著就《老子》一書中之洞見，顯發《老子》哲學所可能蘊含的倫理學深意，而指出老子暨道家倫理學以「天道人德」相貫通為其理論基礎，並以動態式之辯證為道德思維模式，以及強調辯證過程中之反向觀照。倘若未能掌握老子辯證式的道德表述及思維特點，則不免誤解或曲解了老子，而視之為道德之消極者或陰謀家。相對的，若能依《老子》之「哲學洞見」開展出「哲學論述」，進而為道家倫理學作「哲學建構」，才不枉負《老子》稱為《道德經》之實。

Taoism is one of the mainstreams of Chinese Philosophy. Recently Confucian Ethics and Buddhist Ethics have lots of research outcomes. But it is a pity that the investigation of Taoist Ethics has limited development. This doesn't mean that Taoism have nothing to contribute to the discussion of ethical issues. In this paper I aim to discuss Taoist Ethics based on the philosophical insights of Laozi, revealing the moral implications of the core ideas of Laozi. By doing this, we may pave the way of the study of Taoist Ethics, so that 'Tao Te' Ching will be worthy of the name.