倫理諮商的直接對象不是人的德性，而是人的觀念，它以哲學「對話」與邏輯「分析」的方法辨識「一種活生生的情境中的抉擇與兩難」所蘊涵的「倫理困惑」。借助哲學的思想資源、「分析的馬克思主義」關於「現實矛盾」理論的邏輯建構、情境理論的解題工具分析和化解「倫理困苦」，引導諮商者反思並修正自我價值信念系統，實現自我倫理諮商。

The direct object of ethic counseling is not personal virtue, but individual thought. Through “philosophical dialogue” and “logical analysis”, ethic counseling tries to identify “the ethic confusion” for choice and dilemma in real situations. By means of ideological resources of philosophy, logic construction of analytic Marxism on theory of realistic contradiction and resolutions of situational theory, ethic counseling help counseling person analyze and solve ethic confusion, reflect and modify self-worth and belief system to realize self ethic counseling.