摘要儒商是指具有儒家思想并将其运用到商品经营活动中去的商人，即所谓“以儒术饰贾事”者。儒商是一种历史现象，是“儒人理念型”的商业实践者。“诚”，是儒商思想精髓，它是贯穿在从“天道”到“人道”再到“商道”实践中的重要德行。而儒商的内在价值取向又成为其“商道”的形成因素和重要体现。“商道”就对儒商经商活动的经营理念、管理思想等方面的总结，也是儒商取得成功的经验总结，它具有内在的层次性，并且各层次都具有各自的价值功能。将西方经营理念与儒商之道做比较，可以看到二者在管理基点、管理手段和管理组织方式上存在明显的差别，需要现代企业灵活运用。儒商之道对现代企业经营具有指导作用，主要体现在企业基本经营理念、企业经营管理的基本方式、企业管理的根本手段以及企业家的成功之道上。儒商管理把儒家长于伦理、注重理性的思想观念引入商业经营领域，塑造了义利结合、理欲兼溶的经营价值观念，对纯商业活动产生的功利追求和物欲冲动加以必要的限制和调整，代表着中国传统的道德理性主义和经济功利主义的适度结合。也正是这种结合，对于完善商业运行机制，促进经济活动的有序和规范使商业经营摆脱了只片面追求经济利益的窠臼。本文拟采取历史分析和逻辑分析的方法，用新的视角从儒家思想抽取和梳理出儒家管理思想，通过对管理与伦理关系的比较分析，揭示其各自作用、特点及两者的内在统一性，为管理学与伦理学的学科结合进行论证。旨在通过对儒家思想中管理思想部分的抽取和提炼，并结合儒家思想在其商界典型代表—儒商阶层身上的实际运用情况，以达到总结儒家管理伦理思想的目的，论证伦理规范对儒商管理的突出作用，开拓儒家文化作为管理哲学的研究。关键词:儒商，儒商伦理，管理哲学，经营理念。AbstractTheConfucianismmerchantreferstoagroupofperson,whodobussinessfollowingtheConfucianismcriterionandtakeadvantageofit,namelyso-called"decoratebussinessactionbyConfucianism".It'scertainthattheConfucianismmerchantisakindofhistoryphenomenon,theyworkingonbussinesswiththecharacterofconfucianismprincipletype.IntegrityistheessenceoftheConfucianismmerchant'sidea.Furthermore,theirinternalvalueorientationnotonlyformatebutalsoshowtheirbussinessidea.Andasthesummaryofthesuccessfulexperienceandthemanagementconcepts,themerchant'sideahasitsowninternallevels,andeachleveltakeonitsvaluefunctionrespectively.Comparingwiththewesternmanagementconcepts,theConfucianismmerchant'sideahavedifferenceatfoundationofthemanagement,managementmethodsandtheorganizationalwayofmanagementobviously.TheConfucianismmerchant'sideaiscapableofinstructingthemodernenterprise.Itincludesthebasicthoughofmanagement,thebasicwayofthemanagement,theultimatemethodsofmanagementandthesuccessfulexperienceoftheentrepreneur.ConfucianbusinessmanagementmixedtheConfucianist'smeritsinethicstheideologicalemphasizeonrationalnaturewiththecommercialactivitiesfieldhavemouldedaviewpointofvaluewhichunificatedtherighteousnesswithbenefitandcombinedthereasonablenesswithlibidobyusingrighteousness.Thesevaluesmakeanecessaryrestrictioninoureconomicpursuesandutilitysearchings,representinganappropriatecombinationofutilitydoctrinewiththemoralsdoctrineofChinesetradition.Bythiskindofcombinationcanwegettheridofunilaterallypursueofeconomicbenefit,andperfectingbusinessoperation,promotingeconomicactivities,makingtherunningofcommercialbusinessorderlyandstandard.Thispaperadoptsthemethodofhistoricalanalysisandlogicanalysis，usinganewviewtoextractandstraightenthemanagementthoughtfromtheConfucianism.Bydiscussingandcomparingtherelationshipbetweenthemanagementandethicstorevealsthefunction,characteristicinnerunityofeachparttodemonstratethesubjectcombinationofadminitrat...