本文以聖嚴法師「心靈環保」與「建設人間淨土」之思想為核心，嘗試摸索其思想對近代「佛教經濟學」理論發展的可能啟發處，除一方面將佛教的基本教理整理介紹，另方面也將聖嚴法師思想的學術價值做不同角度的詮釋，最後則依據「心靈環保」的觀念，對佛教的幸福經濟學提出永續幸福發展的初步理論論述。主流經濟學與佛教經濟學的差異在於對欲望或幸福的看法的不同。對主流經濟學來說，幸福或效用是來自於擁有的物質或財富的增加所致。但奉行主流經濟理論為圭臬的世界，長期以大量生產、大量消費來追求物質欲望滿足的結果，出現了資源耗竭、環境汙染，以及生產廢棄物累積所帶來的生活環境惡化等不幸福的現象。佛教經濟學之學者不認同主流經濟學的幸福觀，不同意以消費水準做為評量幸福感的依據，認為應以「最少的消費」達到「最大的滿足」才是幸福。此外，佛教經濟學主張幸福不能以物質消費為目標，而應以苦惱的減少為目的，因為苦惱的減少即是幸福感的增加，而苦惱與貪欲有關，追逐無止境的欲望滿足是與幸福目標的達成相違背的。本文中回顧主流經濟學、佛教經濟學、心理學，以及希臘哲學的幸福觀，再參酌佛教的基本教理、太虛大師「五乘教」，以及聖嚴法師「心靈環保」與「建設人間淨土」的思想，建構佛教經濟學的幸福觀。最後依據聖嚴法師「心靈環保」的理念，提出「心靈環保國富論」的初步邏輯架構，說明一個追求經濟富足與心靈安樂的社會，如何實現永續發展的經濟生活目標。本文除了將聖嚴法師的「心靈環保」理念應用在經濟學的理論之中，也補充現有佛教經濟學理論宏觀理論論述之不足。唯本文之「心靈環保國富論」構想仍在發展中，日後將繼續發展充實之。

The mainstream neoclassical economics has “self-interest” and “competition” as its foundations for the analysis of market efficiency in the capitalist economy. Utility maximization and profit maximization are the axioms for the valuation of market efficiency. In mainstream economics theories, “utility” is a synonym of life satisfaction or happiness. Therefore, pursuing non-stopping economic growth becomes a major strategy to meet the insatiable desires and to attain consumption gratification. However, the deficiency of the mainstream economic theories is to blame for the development of various adverse outcomes of the market economy, such as global warming, natural resources depletion, and income inequality in the world. Moreover, the mainstream economics theories are also incapable of solving these problems. The Buddhist economics criticizes the deficiency of mainstream economics and introduces economic theories based on the ethics of Buddha’s teaching. Contrary to the mainstream economics, the Buddhist economics claims that happiness does not lie on material consumption, but on the status of mind. Also, the mainstream economics proposes the principle of maximizing consumption with the optimal pattern of production, but Buddhist economics treasures maximizing human satisfaction with the optimal consumption pattern. Moreover, Buddhist economics proposes alternative principles of economics activities, such as minimizing suffering, simplifying desires, non-violence, compassion and genuine care, instead of the mainstream economics’ self-interest and competition. This study aims to develop an alternative framework for the Buddhist Economics study, based on Master Sheng-yen’s preaching of “Protecting the Spiritual Environment” and “Building Pure Land on Earth.” The theoretical framework has consumption, production, employment, social environment, and natural environment in the integrated setting. The aim of this work is to develop a conceptual framework for a society that could achieve sustainable happiness and maintain economic prosperity. The core value of economic activities for people in this society is to protect their spiritual environment, so that the society can attain the quality of life and preserve the purity of the living environment at the same time.