中文摘要：

文化价值观对企业家精神的培育和创新行为的生成具有重要的形塑作用。本文从公平、信任、社会责任和财富观四个维度对企业家和大学生的文化价值观展开比较研究。研究结果显示大学生与企业家在分配公平、结果公平、被信任程度、区域信任、承担社会责任和收入幸福观方面存在显著差异；而在机会公平、承担社会责任倾向、财富追求倾向和公共财富观这些方面未发现明显差异。对企业家文化价值观的多因素回归检验表明，企业家比大学生更能够接受结果公平并愿意承担社会责任，企业家更倾向财富创造并且更不看重收入对幸福的影响。

英文摘要：

Culture value has important function to shape the entrepreneur spirit and the spirit of innovation. This paper develops a comparative study on entrepreneurs and university students in terms of from fairness, trust, social responsibility and wealth . Results show that entrepreneurs and college students have significant differences in distribution fairness, result fairness, trusted degree, regional trust degree, social responsibility and income concept of happiness, while we don＇t find significant differences in chance fairness, social responsibility tendency, wealth pursuit and public wealth view. Multiple factors regression tests of entrepreneurs＇ culture value show that entrepreneurs are more willing to accept result fairness as well as to bear social responsibility, and entrepreneurs prefer to create wealth and put less weight on the effect of income on happiness.