本文以《卡內基自傳》爲本，一探美國十九世紀後半至二十世紀初期新興的商業作風與傳統的道德觀念之間的矛盾與衝突，以及當代商場代表人物因應與化解的嘗試，藉以瞭解經濟模式變化之際，新的現實準則與舊的修辭思維如何在互斥之中尋求相容之處，從而調適出一套兼顧立業與立命的折衷之道。 卡內基自詡尊奉斯賓塞的社會達爾文主義，不過其言其行往往基進與傳統參半。他的發跡過程符合「美國夢」的典型，他也以此將事業成功歸功於各種傳統美德，反映出將功利道德化，也將道德功利化的心態。而他對從商經歷雖然語帶保留，提及割喉嗜血的同業競爭卻以「競賽／遊戲」爲比喻輕輕帶過，試圖將商業與人生的其他領域劃分開來，另行一套規範；處理合夥關係和勞資對立的問題，則以「家族事業」的人際交流與「大家長制」(paternalism)的扶持關照辯護，標榜自己成功提攜勞方晉身資方。至於慈善捐助，雖然是他最靠攏傳統、背離斯賓塞的作爲，不過他仍以社會達爾方文主義的信念爲依歸，以中産階級的教化要點爲目標，有條件的提供部分協助，引導自助自強者出頭；對於善款的處理程序、手筆規模，則一方面借助了企業經營的經驗，另一方面也發揮了資本主義對於道德責任的宏觀精神。不過，卡內基的公益事業卻也凸顯他昧於企業組織與金錢價值，誤將商場經驗的推廣應用當成促進人類福祉的萬靈丹了。 在社會觀感方面，卡內基最大的成就是將從商與爲人劃分爲分離但相輔的範疇。而與論接受他實業家與慈善家的雙重身份，也透露出美國社會的傳統勢力逐漸靠攏工商業界的實利價值觀。

This paper looks at The Autobiography of Andrew Carnegie as an example of how the business sector of late nineteenth century America tried to negotiate the conflicts between traditional moral values and the new industrialist economy. A self-proclaimed Social Darwinist, Carnegie adapted his values to Herbert Spencer's thoughts and vice versa, with incongruities he seemed mostly unaware of. By presenting his success story as an American Dream, the autobiography attributes his achievements to various traditional virtues, at the same time moralizing his business. acts and proving the business advantages of moral conducts. He also compares business competition to ”sports” and ”game,” thus placing business in a sphere based on principles separate from other aspects of life. As for partnerships and labor relations, he emphasizes near-familial camaraderie and paternal sympathies as he assisted workers to join the ranks of capitalists. His philanthropy deviates farthest from Spencerian philosophy and reverts to traditional mores, but his bourgeois agenda for the ”worthy” poor and his scientific management of his charity still imply Social Darwinist convictions and a capitalist mindset. Carnegie's most remarkable feat in terms of public opinion is the separation of one's moral character from one's business conduct. As society approved his double identity of industrialist and philanthropist, American conservative powers also learned to excuse if not totally accept the business ethics of the industrial age.