In the work of moral and spiritual values are considered as the basis for the transformation of individuals, society and the world. Revealing the essence of spiritual and moral values, the author defines them as properties of being human, which manifests itself in spiritual and moral activities and implemented both internally and in the external world through the mind, feelings, behavior, communication, attitudes, needs. It is shown that moral values are the Foundation of the culture and appear in all kinds of social life, as they are objective by their nature and content, and are not dependent on subjective consciousness.
