Abstract: Moral value lies in utility or mind? It's ultimate aim is to serve mankind's real life or to pursue good for good? Starting with the history of moral philosophy, this paper analyses moral idealism and moral utilitarian's viewpoints on the issue. Moreover, the author puts forward the opinion of her own:the two kinds of thoughts both possess their own theory value and practice meaning. To develop moral theroy and play its social function, it is very signficant for us to lay hold of the tension between the two kinds of thoughts properly.