Abstract: In Lao Zi and Zhuang Zi's moral philosophy, Tao and De possess the meaning of philosophical ontology, and are the basis and principle for the existing and developing of all things in the universe, and are also everyone's foundation of settling down and getting on with one's work. During the period of transforming of Chinese society and under the background of economic globalization, we must reconstruct moral conviction, perfect legal system and establish the system of market-oriented economy and moral system, which are combined with righteousness and profit, so as to guarantee the building of modernization smoothly along the right way, and to realize the great rejuvenation of Chinese Culture.