中文摘要：

商业伦理影响着经济的进步,宗教文化影响着商业伦理的发展,在历史变迁中,宗教文化对东西方商业伦理观存在着不同程度的影响。文章论述了商业伦理的内涵及其与宗教文化的关系,阐述了宗教文化视角下东西方商业伦理观在金钱观念、契约观念、诚信观念和社会责任观念四个方面存在着差异,并进行了比较分析。根据对东西方商业伦理观的差异分析,得出结论并从四个方面得出相应的启示以提升中国商业伦理水平。

英文摘要：

Business ethics affect economic progress, and religious culture affects the change of business ethics. Religious culture has different influences on business ethics in its historical development. This paper elaborates the connotation of business ethics and the relationship between religious culture and business ethics, and expounds the differences of eastern and western business ethical views from four dimensions of money concept, covenant concept, integrity concept and social responsibility concept. Detailed comparative analysis is conducted, based on which, conclusions and corresponding revelation to enhance the level of business ethics are proposed.