越來越多的研究顯示，西方心理學的理論不能解釋東方人的心理與行為模式，因為文化是重要的影響因素。最近數十年來華人經濟圈的崛起，受到許多學者的關注，認為儒家文化是造成經濟快速發展的深層原因。中國經濟體的快速崛起，很可能挑戰以美國為首的西方世界，我們因此將中國的儒教五倫關係與美國的基督教五倫關係做對照比較，期望能看出雙方在深層文化結構的異同將可能產生的影響。 儒家五倫中父子關係是在兄弟與夫婦的前面，因此特別重視上下從屬關係，此關係定位明確，難以逾越。相較之下，美國基督教的五倫是神人、夫婦、父子、兄弟、朋友，其中夫婦關係是在父子與兄弟的前面，因此美國社會較重視同輩之間的伙伴關係，而且人們在面對同一對象時，可以採取雙重的角色，這使得他們在人際關係上較有彈性，也因此讓企業較能採用彈性組織。 基督教五倫的彈性人際關係，可以增加組織運作的多樣性情境，因而有助創意的產生；而中國儒家五倫造成上下從屬關係定位僵化，影響了華人企業的創造力。從美國與台灣之技術貿易的比較，發現台灣的技術貿易比值（技術收入∕技術輸出）只約為美國的十分之一。但另一方面，儒家五倫之嚴謹從屬關係卻有助於量產的實施。特別是對現代產業中，多樣大量且有時限的生產要求，儒家五倫有助於統御龐大員工數量的企業組織，也因此造就了員工人數可達數十萬的企業，其員工數遠超過營業額規模相近的美國公司。

The recent economic prosperity of Chinese societies has attracted the attention of many scholars. Many attribute their economic success to Confucianism. Rapid economic growth in China appears to make it a challenging opponent to the western world led by the U.S. This paper compares the cultural foundations of economic development in China and the U.S., Confucian cardinal relations and Christian cardinal relations, to identify the cultural impact on the organizational behaviors and products of entrepreneurs. In Confucian cardinal relations, leader-subordinate relations are particularly emphasized. In contrast, in Christian cardinal relations, relationships between equal partners are more valued over other types. The flexible attitude toward human relations in Christianity increases the variety of social contexts and The recent economic prosperity of Chinese societies has attracted the attention of many scholars. Many attribute their economic success to Confucianism. Rapid economic growth in China appears to make it a challenging opponent to the western world led by the U.S. This paper compares the cultural foundations of economic development in China and the U.S., Confucian cardinal relations and Christian cardinal relations, to identify the cultural impact on the organizational behaviors and products of entrepreneurs. In Confucian cardinal relations, leader-subordinate relations are particularly emphasized. In contrast, in Christian cardinal relations, relationships between equal partners are more valued over other types. The flexible attitude toward human relations in Christianity increases the variety of social contexts and