摘要
澀澤榮一（1840-1931，以下簡稱澀澤）是被譽為「日本資本主義之父」的銀行家、實業家。在明治時代資本主義形成期提倡「合本組織」振興商工產業，追求公益、藉由『論語』倡導商業道德的思想，至今仍受到學者及企業家的矚目。本論文主要以三個章節來探討澀澤商業倫理思想形成及變化的過程。 第一章分析澀澤少年、青年時期尊王攘夷思想的變遷。探討1853年黑船叩關日本後，他為何從一位農人，急遽變成想推翻幕藩政治、攘夷的尊王攘夷志士。接著，進一步分析他1867年隨著德川幕府使節團前往歐洲，藉由沿途國家、西歐各國的視察及見聞，漸漸放棄攘夷的念頭轉為開明論者，進而積極學習西方文明的過程。澀澤在這趟旅程體悟到商工富國的重要性及緊迫性，也藉由實務學習了西洋經濟制度，奠定了之後在商工業界活躍的基礎。 第二章探討澀澤藉由西歐見聞而形成「打破官尊民卑」思想的契機與過程，探討他如何從民間企業產業經營、商業教育思想、精神提倡三個面相來達到打破「官尊民卑」社會風氣的目標。探討澀澤打破「官尊民卑」的思想具有什麼意義。 第三章探討「道德經濟合一說」形成的過程，分析澀澤商業道德思想形成的脈絡。發現澀澤早在明治20年代便開始注重商工業者的德育，提倡商業道德來洗刷日本社會固有的賤商思想，以振興商工業的地位與實力。中日甲午戰爭、日俄戰爭期為了改善日本的經濟窘境，讓民間商工業能接軌世界貿易，而更加積極倡導商業道德。到了明治40年代則退離商工業最前線，重新詮釋《論語》的意涵來提倡「道德經濟合一說」。
並列摘要
Shibusawa Eiichi (1840-1931) was a Japanese banker and industrialist accoladed "Father of Japanese capitalism." He advocated the "Gappon" (合本組織, Joint-stock company) to revitalize the commercial industry amid the emergency of capitalism in Meiji period. His thoughts of pursuing public welfare and the promotion of business ethics through interpretation of The Analects (論語) continues to attract attention of scholars and entrepreneurs. This thesis investigates ideological change of Shibusawa’s business ethics from the end of Edo period to Meiji period in three chapters. Chapter 1 explores the transitional process regarding the thought of sonnō jōi (尊王攘夷, means expel the barbarians; revere the emperor) during his youth. This concept impacted hugely on him of becoming a devotee to subvert aide system and expulsion of barbarians after the Kurofune raikou in 1853. Later, he joined the Tokugawa Shogunate delegation to attend the Paris International Exposition in Europe on 1867. The journey provided him with an opportunity to inspect the western civilization which greatly broadened his vision. Thus, he gradually gave up the thought of expelling the barbarians and threw support to liberal ideas. Not only did Shibusawa realize the importance and urgency of doing business in leading to the country’s well-being, but he also learned about the scheme of western economic system through practical experience. These processes paved way to his active engagement in the business community. Chapter 2 investigates how Shibusawa broke the thought of "Kanson Minpi" (It means respecting the authorities and denigrating ordinary citizens) from three aspects: the industrial management, business thought education and spirit trade of the private enterprises as well as explaining the incident’s significance. The next chapter discusses the progress of Shibusawa's "Dōtoku Keizai gōitsu"(harmony of morality and the economy) formation and analyzed the thread of his business ethics. Around 1887, Shibusawa concerned about the moral education of the industrials, advocated ethical business to reduce the stigma of despising merchants in the traditional Japanese value and revitalized the status and strength of commercial industry. This aimed to tackle Japan's economic predicament after the Sino-Japanese War and the Russo-Japanese War by enabling private industries to connect with global trade. He recommended that the government should act to uphold business ethical values. Around 1907, he retired backstage from the commercial industry and stepped up efforts to reinterpret the Analects of Confucius to advocate "Dōtoku Keizai gōitsu."