理由与价值是当代元伦理学规范性研究中的两个核心概念，关于两者何为优先的“游叙弗伦难题”一直是不同理论立场争论的焦点。尽管对理由概念的重视和发挥，使得研究道德规范性的理论逻辑进一步从“类法”道德的规范性权威逻辑转变为“实践”道德的规范性理由逻辑，道德判断不再来自道德权威的判决，而是来自实践主体的道德理由，但这个转型仍需面对规范性来源的伦理分歧问题。实际上，这反映了当代元伦理学所面临的困境，即悬空的理论预设与实践的不彻底性。因此，对于“游叙弗伦难题”的破解有必要引入实践哲学的理论资源，尤其是马克思的实践哲学，进而在实然层面把握真实世界的现实性与系统性，在应然层面回归规范性的实践逻辑。一旦脱离实践，事实不可能真实地存在，价值与理由也不可能真正具有规范性。

The concepts of reason and value are central in the presentday metaethical studies on normativity,and have always been key to the discussions on the “Euthyphro Dilemma” The emphasis on the concept of reason changes the logic weighing the lawlike normative authority and further turns it into the logic relying on the normative reason of practical moralityThus,moral judgements no longer come from moral authority;instead,it results from the moral reasons of the subject of practiceNevertheless,this change still needs to address the question of the ethical conflict on the source of normativityTo solve the Euthyphro Dilemma is necessary to resort to the resources of practical philosophy,especially that of Karl Marx,to understand the real,systematic world in its descriptive dimension,on the one hand,and to return to the practical logic of normativity in the normative dimension,on the otherWithout practice,there arent true “facts,” nor is there any value or reason being truly normative