作为经济社会学家的马克斯·韦伯并没有明确提出系统的财务和会计思想,但在韦伯各时期的著作中,在韦伯阐述其资本主义思想时,特别是韦伯对理性资本主义的分析中,依然涉及到某些财务与会计思想。通过对韦伯关于簿记与资本主义、新教伦理经营观与企业价值最大化财务目标、家计赢利与财务主体理论等方面的关联性,梳理并阐述韦伯的会计财务思想,挖掘韦伯经济社会学思 Max Weber, as an economic sociologist, did not explicitly put forward systematic financial and accounting ideas. However, in the works of Weber in various periods, when Weber explained his capitalist ideas, especially Weber’s analysis of rational capitalism, Related to some financial and accounting ideas. By combing Weber’s accounting and capitalism, the Protestant ethical management concept and the maximization of the corporate value of the financial goals, home-based profit and the main financial theory and other aspects, combing Weber’s accounting and financial thinking, mining Weber economic sociology thinking