Buddhism was treated as an other-worldly religion which against daily business activity. Due to it s negative attitude toward economic world, it was thought that modernization couldn't be generated from Buddhist areas. However, the humanistic Buddhism carries out by Fo-Kuang-Shan recently is successfully putting into practice of inner-worldly participating economic activities. The author in this paper tries to criticize traditional Western economic theory and analysis the praxis of the social enterprise at the same time in order to constitute a new exposition of humanistic Buddhist economic theory which is able to face the challenge of modern world.