本文在新儒學經濟與管理已有的太極、兩儀、三才、四象、五行的分析基礎上， 展開四象五行之混合解析，澄清義利之辨。指出重義輕利所輕的應該是「唯利是圖」的利， 而義利雙行指的則是「公利」與「私利」應有的良性互動。本文使用民國 80 年機械業普查 抽樣調查檔資料所進行的分析，另有八點發現與建議，尤其是高工資之自限，足供作為業界 及政府之參考。

　　　　　Based on the analytical foundations of Taiji(太極)，Yin-Yang，San-Tsai (三才)，Ssu-Hsiang and Wu-Hsing in Neo-Confucian Economics and Management, the mixed analysis thru Ssu-Hsiang(四象) and Wu-Hsing(五行) was developed in this paper. The discrimination between I(義) and Li(利) was also clarified. Jong-I-Ching-Li(重義輕利) in business, which means that only the private interest is considered while making decision, should be discarded. I-Li-Shuang-Hsing(義利雙行) means the smooth interactions between public benefits and private interests. Taking the 1991 Sampling Census Data of Machinery Manufacturing as an example and analyzing them, the author points out eight findings and suggestions (especially the self-constraint of high salaries) which may be helpful for both practitioners and government.