The purpose of this study was to investigate the influence of decision maker’s role and monetary incentives on moral decision-making. Using Process Dissociation approach, A 3 (monetary incentive: no monetary incentive, monetary reward, monetary punishment ) × 2 (decision maker’s role: actor, observer) experiment was designed to make clear how money and decision maker’s role affect deontological inclination and utilitarian inclination. The results were as follow: Monetary incentives had no significant effect on actor and observer’s deontological inclination; The decision maker’s deontological inclination was higher than that of observers. Moreover, the decision maker’s utilitarian inclination was higher than that of observers only in the condition of monetary reward.