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

摘要： 中华传统文化以儒释道价值观为核心,本研究在阐释企业家儒释道价值观涵义的基础上探索性编制其测量量表,证实企业家的儒释道价值观对企业的财务价值和非财务价值均有着显著的正向影响,企业社会责任发挥着完全或部分中介作用,企业家精神在道家价值观与企业社会责任的关系中起到负向调节作用。企业家需基于儒释道价值观构建有中国特色的企业社会责任体系,将儒释道价值观落实到具体的企业社会责任行动中,培育优秀的企业社会责任文化。企业家精神在新时代需要被赋予基于伦理维度和济世精神的新内涵。

关键词: 儒释道价值观, 价值创造, 企业社会责任, 企业家精神