兼義顧利，儒佛兩可：以戰後臺灣第一代本省籍企業家吳修齊的生命故事為例

Abstract

傳統文化中的道德倫理與深層價值，是否可能轉化為世俗精神，並促進現代經濟理性之體現？歷來一直是關切新興國家之社會發展與經濟成長的研究者所關注的課題。本文以台南紡織創辦人、臺南幫企業集團領袖吳修齊的生命故事為例，闡述戰後臺灣第一代本省籍企業家之宗教性、道德感與經營理念間的關係。研究發現：一、其生命故事呈現出儒佛兼蓄的宗教信仰，與積德、報恩、守信的道德價值；二、以淨土法門行佛，修行的目的不在解脫涅槃，而係在世間弘願，以人為本，體佛用儒；三、其認為企業成敗止於人，無人不成企，做生意其實也是在做人，欲成佛者必先成人。吳氏將成佛的誓願以不斷精進的企業精神代之，修業不忘進德，期能垂範久遠，最終「人成則佛成」。

A major concern for newly industrialized countries is whether traditional culture can be transformed to include secular spirits and become a model for economic modernization. This paper explores the life story of Taiwanese entrepreneur Wu Xiu-Qi in terms of the relationship between morality and business administration. The following findings revealed: 1.Wu’s ethical values reflected his religious beliefs in Confucianism and Buddhism; 2.Wu’s life represented the embodiment of Buddhism in belief and Confucianism in action; 3. Wu considered economic production and profit as aspects of being human.