向秀本体论玄学发微

向秀《庄子注》表达的玄理本体“有”与“无”的统一是前后贯通而明确的,“生自生”与“化自化”,对于客观世界的存在物表现为“不生不化”,而万物自生自化亦能够成为“生化之本”。向秀以外物为本体之崇有思想倾向,说明了对现实的认同与向名教的妥协。道家思想经过向秀改造能够更加和谐地与儒家精神兼容,从而为郭象玄学解决内圣外王、游外冥内奠定了理论基础,进而达到名教与自然合一。向秀本体玄学的理论创见和成就,也是其与山涛、王戎等入世的名士兼治儒道人格同中见异之处。     

中国传统思想在现代人力资源管理中的应用

中国传统思想博大精深，不是儒、法、道三家思想就可以涵括的，但这三家思想却是中国传统思想最重要的组成部分。在现代人力资源管理理论已日趋完善的前提下，重新审视和思考中国古代传统思想，分析各家所长，探询现代人力资源管理理论中中国传统思想的脉络，研究中国传统思想在现代社会中的创新意义，对建立有中国特色的人力资源管理理论具有重要的意义。     

早期在华传教士“独厚儒学”原因初探

受文艺复兴和宗教改革的影响和怀着对中华悠久文明的敬仰，以及出于发展自身、与新教抗衡之目的，以意大利耶稣会会士利玛窦为代表的基督教士在明末清初来华传教。在传教期间，他们基于传教现实和教义融合的考虑，“借儒宣教”、“独厚儒学”，成功地促成了中西哲学思想的一次大融合。他们的传教策略与在传统儒学接触中所采取的承认、包容和尊重态度对于我们今天的中西方文化交流有巨大的启示作用。     

论中国古代社会“礼治”与“法治”的合流及其利弊

春秋战国时期,百家争鸣,儒家所崇尚的＂礼治＂与法家所推崇的＂法治＂因其倡导的＂亲疏＂与＂平等＂理念的矛盾而始终处在互相抗衡的状态,秦朝推崇＂苛法＂而＂焚书坑儒＂,汉代则废除＂苛法＂而＂独尊儒术＂,而从汉武帝时期,＂礼＂与＂法＂逐渐合流,形成了中国特色的＂礼法＂,对中国古代社会产生了深远的影响。但中国历史上的＂礼＂＂法＂合流,是以＂礼＂绝对控制＂法＂,而此时的＂法＂与传统的法家之＂法＂已相去甚远。我们不愿再见秦时的＂苛法＂,但后来的＂礼法＂亦非今人所欲。对儒家伦理的提倡需要慎而又慎地去粗取精,万不可盲目推崇。     

从近代中国文化思潮走向看功利主义

鸦片战争后,中国在＂夷人＂引导下逐渐向西方学习,但是大多被引进的都打上了＂经世致用＂烙印,更看重所引进的对于时弊的救治作用。社会不断激进,在寻求政权合法性与有道性过程中,普遍纠缠于政权合法性与国家富强,填补失却的权威真空,忽视有道性,为五四后社会发展埋下了伏笔。     

大学生思想政治教育与儒家思想教育

博大精深的儒家思想蕴含着丰富的思想政治教育资源,如能对其精华正确吸收和运用,则对加强和改进大学生人生观、价值观、爱国主义、处理人际关系方面的教育具有重要意义。在大学生思想政治教育中加强儒家思想的教育,可以通过吸取儒家思想中健康的伦理道德观、将儒家思想作为重要文化背景、利用现代化手段传递儒家思想、从时事热点着眼提升学生对儒家思想的认知等途径实施。     

The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history

This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, etc.) have been widely utilized in studying Chinese accounting systems, the accounting profession and the evolution of Chinese accounting techniques. However, the literature has not taken into account the traditional Chinese Feng Shui belief, which was broadly considered as the most important part of Chinese traditional culture. There is much evidence to show that Chinese accounting development was not only influenced by Confucianism, Taoism and Buddhism, but also by the prevalence of Feng Shui belief in ancient China over thousands of years. This paper first discusses the concepts of culture and describes Confucianism, Feng Shui and Buddhism in China, and then examines the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting. The influences discussed are those on bookkeeping methods, accounting information, accounting profession/accountants, regulating and standardizing accounting practice, government accounting and private-sector accounting respectively. This paper also identifies some areas for future research in Chinese accounting history and culture.     

Does confucianism influence corporate earnings management?

This paper investigates the effect of Confucianism on corporate earnings management. Using a sample of Chinese listed firms from 2007 to 2017, we find that corporate earnings management is negatively associated with the popularity of Confucianism. Our findings also reveal that the effect of Confucianism is particularly strong among firms characterized with weaker internal control and external supervision or located in areas with lower level of marketization. Our findings shed important light on how culture improves the quality of financial reporting in emerging markets.     

Confucian Entrepreneurship: Towards a Genealogy of a Conceptual Tool

The concept of the ‘Confucian Entrepreneur’ is now used by many scholars to understand entrepreneurship in China and other East Asian countries. This paper traces the development of this concept from its roots in the writings of nineteenth-century Western authors to its use in modern management journals. We show that while this conceptual tool has been adapted over time, the claims associated with it have remained largely similar. Use of the term Confucian entrepreneur implies belief that Confucian ideas induce Chinese entrepreneurs to behave differently than their Western counterparts, a claim for which the empirical foundations are weak. We do not go so far as to say that those who research Chinese entrepreneurship should discard the concept of the Confucian entrepreneur simply because of its historical origins in colonialism. However, we do call on researchers to reflect on the historical origins of their conceptual tools. By historicising our theories of entrepreneurship, this paper should encourage greater scholarly reflexivity and thus the development of entrepreneurship and management theory with greater predictive power.     

管理哲学视野下儒家思想的现代意义

在管理哲学视野下,儒家以“仁”为核心的思想与现代管理的人本主义价值观高度契合,都充分体现了人文关怀精神的和崇尚人本价值;“中庸之道”倡导管理者道德修身,在管理中感悟和把握平衡的艺术,揭示了管理依循的途径及追求的终极境界;现代管理中“正人先正己”的原则传承于“德主刑辅”的管理理念,体现了鲜明的东方文化特色;儒家“义利观”深刻蕴含着义与利两种价值取向的辩证关系,它鞭策着管理者见利思义,以“君子爱财,取之有道”警示自身