哲學與管理學思考企業倫理教育所關注的焦點不同，後者重視商業情境中的倫理規範、制度和規則的建立；前者重視企業倫理認知的導引；倫理情境之分析、判斷、與抉擇能力的培育；以及實踐道德行為習慣的養成……等等。依此，企業倫理的哲學教育重視道德實踐推理能力，以及理想人格的實現。佛教基本精神作為一種理想人格的價值觀或人生觀，如何幫助學生依此實現其理想人格？此為當代佛學學者責無旁貸的時代課題。依此，本文欲以佛教基本精神之「四聖諦」、「三法印」等思想為起點，探究其在企業倫理教育中的應用，由此證成佛教基本精神作為企業倫理教育之價值基礎的可能性與合理性，並進而推論實踐企業倫理之哲學教育的相關原理原則。

Philosophy and management concern the education of business ethics from different perspectives; while the latter focuses on the ethical norms, the establishment of institutions and rules, the former stresses the guiding of the recognition about business ethics, the analysis and judgment about ethical situations, the cultivation of the ability to make choices, the cultivation of the habit to practice morality, and so on. How Buddhism, as a framework of values about the ideal character and life, is to help the students to realize their ideal character is the certainly an important topic for contemporary Buddhists scholars. The key elements of Buddhist thoughts can be traced to the original Buddhism. Accordingly, this paper is intended to explore the application of Buddhism in the education of business ethics, starting with the concepts of the “four noble truths” and the “three dharma seals,” and whereby justify the possibility and legitimacy of Buddhist thoughts as the value foundations of the education of business ethics and, furthermore, figure out the principles of the philosophical education of how to practice the business ethics.