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工商文化是与经济管理学最贴近的管理文化之一。本文以中国当前工商业快速发展过程中产生的一些突出社会问题——造假、商业贿赂、商业诈骗、诚信不足等为问题意识,以价值分析为框架,选取《中国思想宝库》中思想家在社会科学领域的相关论点,以及近代到改革开放前中国工商业发展的简要历程,发现中国传统工商文化存在着三个主要价值缺陷:财富价值观的理性不足、财富规则缺口较多、财富责任社会化程度较低。中国要融入国际化工商业社会发展趋势,应重构现代商业文化价值,其基本路径是:重构财富价值观,以“治富”价值观取代“敛财”价值观;重构商业规则,在商业习惯法还不成熟的前提下,加快商业基本法和商事专门法细分的建设步伐;重构财富责任,提升财富品位。
Business culture is one of the closest management cultures to economics and management. Based on the value analysis, taking some prominent social issues such as fraud, commercial bribery, commercial fraud and lack of honesty and credit arising from the rapid development of business in China as the framework, this paper selects the thinkers in the “China’s Treasury” in the social sciences , And the brief history of the development of Chinese industry and commerce before the reform and opening up from the modern history to the founding of the Chinese traditional business culture. The author finds three main defects of value in traditional Chinese business culture: the lack of rationality of wealth, the lack of rules of wealth, and the low socialization of wealth responsibility. China should integrate the trend of international chemical industry and commerce and reconstruct the value of modern business culture. Its basic path is: to reconstruct the wealth values and replace the “wealth accumulation” values with the values of “governing the rich”; to reconstruct the business rules in Commercial customary law is not yet mature under the premise of accelerating the pace of construction of commercial basic law and commercial law break down; re-build the wealth of responsibility and enhance the quality of wealth.