The article considers the ethical concept of N. G. Debolskiy (1842– 1918), an idealist philosopher who created a system of phenomenal formalism, based on the unification of the philosophy of nature, metaphysics and ethics. Particular attention is focused on the identification of specific content and specific signs of the «supreme goal» of a person’s moral activity; reveals the hierarchy of «supreme goals» and its direct interaction with lower goals, which determines human activity.