日本自明治以来就全面推行“实业兴国”，倡导“论语与算盘”的商业伦理，并在商业实践中产生了共生与融合的思想与观念，即“和”的文化。著名企业家稻盛和夫的商业伦理便是典型的“和”的思想：在企业经营之中，建立以人为本的心性之学——利他与责任，充分吸收中国古典哲学及传统文化的思想精髓和西方经济伦理思想中的新教伦理思想并将之运用于企业实践，在企业个体、企业组织、企业对社会的责任与贡献等方面皆取得了非凡的成果。不仅形成了自身的人生哲学体系，而且形成了“敬天爱人”“利他”的商业伦理思想；“单纯”的经营实践理念。笔者在本研究中，从稻盛和夫商业伦理思想形成过程、思想内涵、中国思想渊源、西方理论根据四个方面进行了深入研究，获得了具有创新价值与意义的新结论。从形成过程而言，稻盛和夫商业伦理思想是与企业管理实践同步发展的，在企业发展的不同阶段呈现不同的形式特征；从思想内涵而言，稻盛和夫商业伦理以“利他”和“责任”为核心价值取向，形成了相互联系的三项选择——基于精进的效用原则、基于责任的自由原则、基于社群的个人原则。从中国思想渊源而言，稻盛和夫的商业伦理思想以中国传统文化为依据，确定了商业伦理的本体论根据和认识论基础。从西方理论根据而言，稻盛和夫的商业伦理思想综合了以古希腊和基督教思想为基础的西方经济伦理思想，吸纳了以“天职”与“禁欲主义”为核心的西方经济伦理理念，使自身获得了更充分的理论根据。 新经济时代如何辩证性地认识与发扬中国古典哲学中关于宇宙观的相互联系性的共生和谐思想及中国传统文化中的“家国责任”思想精髓；如何确立正确的企业商业伦理思想，以指导企业经营管理实践，以促进经济社会人与自身、人与自然、经济与社会的长远发展及人与社会的和谐共生；如何在全球化竞争中，树立自身的文化自信，经济自信；如何应对全球化竞争等方面，稻盛和夫商业伦理思想为此打开了一扇值得深沉探索与思考的窗口，投射进一股思想的光芒。
Philosophical ethics directly affects business ethics just as business ethics is a direct reflection of philosophical ethics. In fact, the relationship between economics and ethics is one of both conflict and harmony. But unlike ethics in general, business ethics is more concerned with the study of human beings from their “understanding of the world,” their “questioning of the meaning of their existence with respect to economic activity,” and “general moral principles.” As a microcosm of the economy geared toward the promotion of the social economy and the development of human freedom, business ethics implicates human psychology, behavior, culture, education and various other cognitive factors.Since the Meiji era, Japan has placed great importance on “the country’s industrial renaissance,” and by advocating the business ethics of “the Analects and the Abacus,” has developed a symbiosis of business-related ideas and concepts within the broader framework of a “harmonious culture.” As a human-oriented theory combining classic Chinese philosophy and culture with Western protestant ethics, the approach to business ethics developed by the well-known entrepreneur, Inamori Kazuo, is representative of this uniquely Japanese notion of “harmony” and has been applied to the corporate practices of enterprises and organizations with remarkable results. As such, it not only constitutes a philosophy of life but has also made possible the development of effective business practices based on “altruism,” “respect for nature” and “love between people.”This study explores Inamori’s business ethics from its ideological origins in Eastern and Western philosophy to its widespread implications and innovations. Inamori’s ethics developed in parallel with the formal practice of business management and exhibits different characteristics at various stages of enterprise development. Though it has an ontological and epistemological basis in Chinese traditional thought and culture, the theory also draws from Western concepts of business ethics which are themselves based on ancient Greek and Christian notions of “vocation” and “asceticism.” As for the implications of Inamori’s theory, his focus on the core values of “altruism” and “responsibility” has given rise to three interrelated choices – between principles of refined utility, freedom based on responsibility, and community-based individuality.
