"Universal Ethics" as a topic is the focus of a lively debate between moral transcendentalism and moral relativism.Considering that Universal Ethics is a real and urgent topic-moral relativism is an impossible alternative to moral transcendentalism which does not make the latter more acceptable,either.Moral transcendentalism is both theoretically and practically untenable because it bases Universal Ethics on metaphysics.Several difficulties arose from this have led to the conclusion that the universality and authority of universal ethics cannot be guaranteed by metaphysics;Universal Ethics can only be comprehended a posteriori via the refinement of moral practical experiences;with respect to the situation of different moral communities Universal Ethics functions as more like an ideal,a horizon without specific empirical content:it becomes only visible in human beings’concrete activities during their quest for communication and self-transcendence.