“资本”及其实物形态的变化过程一直是经济学研究的核心范畴:从古典经济学的劳动、土地和资本三要素 ,到新古典经济学引入企业家管理才能变成四要素, 经济学关注的资本始终是可以量化分析的物质资本和人力资本, 而对于难以量化分析但对经济运行又确有重大影响的 非经济因素,经济学家却采用“假设其他情况不变”的方式将其排除在模型之外 。而从社会学角度来看 ,企业家精神、企业家的个人品行以及企业家的社会声望等非物质资本是企业的社会资本 ,这些社会资本对企业以及整个国家的社会经济发展具有重大影响。因此 ,本文拟从经济社会学入手,对企业家的伦理行为对于企业社会资本的积累所可能产生的影响加以深入探讨 。 本文所使用的社会资本主要是指基于个人品行即信任而产生的动员社会稀缺资源的能力 。

This paper is mainly focused on the internal connection between the entrepreneur' s inspirit (or moral value)and the social capital accumulation of his enterprise . In the perspective of economic sociology , the paper makes a probe into the topic from the following four dimensions :The detaching process of the ethical behavior from the economic analysis, the integrating process of the entrepreneur' s inspirit with sociological analysis, the internal connection between the entrepreneur' s ethical behavior and the social capital accumulation of his enterprise , and the influence from the enterprise' s social capital on the development of society .Through the study of this article , it is concluded that the more the social capital of an enterprise has, the more beneficial it is to both the enterprise and the development of economic society .

徐延辉；

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