政治工作是共軍的生命線，思想道德就是這條生命線的主線。當前中共正積極推動共軍軍力現代化工作，力求轉型為一支能夠遂行多樣化任務的大國軍事武裝力量。其中，除了持續向全世界展示各類型軍武裝備，新一代領導人習近平對於共軍思想道德建設工作也愈加重視。本文探討強調唯物與無產階級利益之「馬列思想」，以及注重先秦諸子百家與兵學武德之「中華文化」內涵，檢視中共為何將兩種不同特質之道德觀嵌入軍隊思想道德體系。研究發現共軍思想道德體系在中共的新包裝下儘管內容豐富，卻顯示在眾說紛紜的價值體系中，隨著中共領導人個人政治意識傾向而變動不定。共軍處在中國大陸改革轉型時期，許多既有的思想道德價值觀正遭受西方民主與多元文化的強烈衝擊。此一發展趨勢導致中共未來無論由誰擔任黨政軍最高領導人，皆無法迴避治軍與挑戰難題日增局面。中共為確保軍隊聽令共產黨指揮，思索構建適應政局之共軍思想道德體系，惟實際上，這只是一種兼容馬列主義思想和中華傳統文化為特色的思想道德價值觀。

The Chinese People’s Liberation Army （PLA） promotes military modernization actively, and strives to become the armed forces capable of carrying out diversified military tasks. The PLA not only shows a variety of armaments to the countries, but also attaches great importance to the moral system construction. The ideology morality is the most important mainline of political work. This study focuses on the Marxism-Leninism, Chinese traditional culture with morality and military ethics, when PLA tries to build the ideology morality system. We found it is a multi-content system actually, and changed along with the Communist leaders’ political ideology. China is in a critical period of reform and transition, and the PLA faces complex security situation and the impact of liberal democratic values. The Chinese President Xi Jinping will seize the PLA’s politics discipline and strengthen ideology morality in political work. The PLA’s military behaviors and values depend on the morality of Marxism-Leninism and Chinese culture. In order to fulfill the historical mission in the new century, it is a key point that the PLA must build a solid moral foundation.