关键词: 儒释道价值观, 价值创造, 企业社会责任, 企业家精神

Abstract: The traditional Chinese culture is centered on the values of Confucianism, Buddhism, and Taoism. This study explores the implications of entrepreneurs' values of Confucianism, Buddhism and Taoism, and establishes its measurement scale, which proves that the core values of Confucianism, Buddhism and Taoism of entrepreneurs have a significant positive influence on the financial value and non-financial value of the enterprise. Social responsibility plays an intermediary role in whole or in part, and entrepreneur spirit plays a role in the negative regulation of the relationship between the core values of Taoism and corporate social responsibility. Entrepreneurs need to build a corporate social responsibility system with Chinese characteristics based on the core values of Confucianism, Buddhism and Taoism, implement the core values of Confucianism, Buddhism and Taoism into concrete corporate social responsibility actions, and cultivate excellent corporate social responsibility culture. Entrepreneurship needs to be given a new meaning based on the ethical dimensions and the spirit of benefiting mankind in the new era.

Key words: The Core Values of Confucianism, Buddhism and Taoism, Value Creation, Corporate Social Responsibility, Entrepreneur Spirit