潛在課程具有道德教育的特徵，但不同學者所主張的道德教育方式與內涵卻是各自依據不同的倫理學基礎。功能論傳統主張潛在課程應傳達國體紀律，權威在教室中是必要的。這種潛在課程是建基在功效論倫理學基礎上的道德教育，重視團體紀律與權威，著重秩序的管理，但卻有忽略個人意志之虞。Kolhberg提出道德認知發展論，認為潛在課程可培養學生的道德發展，應朝向正義的氛圍。此潛在課程是建基在義務請倫理學基礎上的道德教育，重在道德認知的理性，但卻無法確保道德行為的必然性。社會批判讀者提倡民主情境與集體行動，培養學生批判宰制意識型態以及扭曲價值觀，解放學校中的政治社會關係。此傾向於論辯倫理學的道德、教育，重視參與民主過程與溝通，然此過程卻無提供實質參照規單，並可能忽略實際社會情境。 身為教育工作者，可藉由暸解不同形式的潛在課程對於學生道德特徵之可能影響，採取更為開放的觀點與立場，包容與運用潛在課程之道德教育蘊義。

Hidden curriculum possesses the character and function of moral education. Different scholars' proposals of the methods and content of moral education are accordance with different bases of ethics. Functionalists propose that hidden curriculum should convey the ideas of group discipline: authority in the classroom is compulsory. This kind of hidden curriculum is established on the foundation of utilitarianism ethics, which emphasizes on disciplines and authority in group and management of order, but ignores individual will. Kolhberg's moral recognition development theory evolves the concepts that hidden curriculum can help grow students moral development and lead them to justice. This kind of hidden curriculum is based on the moral education of deontological ethics with the focus of ration of moral recognition, but overlooks the necessity of moral behaviors. Social critical theory advocates democracy and communicative actions, the development of students' critique of dominant ideology and distorted value, and emancipate the political-social relation in schooling. This kind of hidden curriculum belongs to the moral education of discourse ethics, which focus on participation of democracy and communication, but doesn't offer substantial referential criteria and possibly neglects the complex in the real society. By understanding different kinds of hidden curriculum, which might affect students' moral character, an educator can adopt a more open viewpoint and stance to accept and employ the significance of moral education in hidden curriculum.