儒家伦理与现代企业理财

Confucian Ethic and Modern Corporate Finance

本文认为 ,理财道德是与会计道德相区别的一个独立范畴 ,中国特色的企业理财应当坚持法治与德治并举。对于以德理财 ,理论界关注甚少 ,以致理财学的研究与实践过分强调“工具理性”。实际上 ,企业理财不可能是完全理性化的 ,理财的秩序不能撇开伦理理性 ,这正是儒家伦理在现代企业理财中可以发挥所长之处。总的来看 ,儒家伦理道德模式对于现代企业理财仍具有较强的适应性 ,奠基于儒家家族伦理关系之上的家族制企业在中国仍具有较强的生命力 ,作为儒家伦理思想基石的“诚信”

In view of the article,financing ethic is an independent category different from accounting ethic,enterprise financing with chinese characteristic should emphasize law and virtue equally.The theorists have paid little attention to financing by virtue,so 'tool reason' is overemphasized in financing research and practice.In fact,enterprice financing can't be entirely reasonable,financing method can't put aside ethic reason,which is the advantage of Confucian ethic in modern enterprise financing.In general,Confucian ethic pattern still has strong adaptability in modern enterprise financing,family enterprise based on Confucian ethical relation of family is still vigorous in China,and honesty,as the footstone of Confucian ethic,can give a favorable support to modern enterprise financing.