本文旨在分析流行於日本企業經營的《論語》，從日本目前出版的重要《論語》企業經營書籍中，提煉出每個企業者必論及以下五項重要的管理智慧理念，即：「設定目標」、「永續經營」、「義利合一」、「君子與小人之辨與感恩之心」、「專業理念」，以說明日本企業者汲取《論語》的經營特色。本文主要以明治時期有「日本資本主義的最高指導者」之稱的澀澤榮一、當代經營者有「日本經營之聖」的稱呼者稻盛和夫，以及和民集團社長渡邊美樹等三人為例說明之，但也涉及其他相關出版的《論語》經營書籍，從這些日本企業經營者或諮商者所出版有關《論語》的作品中，分析日本企業界重視《論語》經營學的特殊風氣。

The purpose of this study is to analyze the prevalence of the Confucian Analects in Japanese corporate management. Notable publications on the relation between the Confucian Analects and business management theories recently published in Japan reveal the following five essential managerial concepts that are vital to corporate leadership: ＂identifying objectives,＂ ＂sustainable management,＂ ＂integrating profit with corporate responsibility,＂ ＂recognition of virtue and appreciation,＂ and ＂professionalism.＂ These concepts clearly delineate the ways in which the Confucian Analects have shaped the business management philosophy of Japan's corporate leaders. In this study, the corporate histories and business philosophies of three renowned corporate leaders will be analyzed in detail to illustrate the profound influence of the Confucian Analects. The three luminary figures are Eiichi Shibusawa, the ＂father of Japanese capitalism＂ during the Meiji Restoration; Kazuo Inamori, often referred to as the ＂Japanese god of management;＂ and Miki Watanabe, founder and CEO of Watami Co. Examples from other publications on Confucian Analects-inspired management theories on the business perspectives of Japanese corporate leaders and consultants will also be drawn upon to analyze the unique way in which corporate Japan emphasizes a management philosophy rooted in Confucian thought.