把工作伦理和消费伦理合并为一个分析单位可以清晰地反映出经济和文化的关系演变轨迹。丹尼尔·贝尔认为，随着新教国家（如美国）的资本主义工业化演进到一定阶段，注重节俭的消费伦理逐渐背离新教伦理，转向了消费主义和享乐主义。与之不同，中国在经历了几十年工业化历程后，工作伦理（勤）与消费伦理（俭）依然还是一体化的。这一差异的根源值得探究。本文运用政府文献分析法，依据制度—文化耦合性的分析视角，探讨了当代中国异于西方新教国家的经济与文化的关系演变。

Combining work ethics and consumption ethics into one analytical unit can more clearly reveal the evolutionary trajectory of the relationship between economy and culture. Daniel Bell argued that as capitalist industrialization in Protestant countries (such as the United States) progressed to a certain stage, the frugal consumption ethics deviated from the Protestant ethic, and turned to consumerism and hedonism. In contrast, after decades of industrialization in China, work ethics (diligence) and consumption ethics (thrift) remain integrated. The roots of this difference warrant further exploration. This paper employs the method of governmental documentary analysis and adopts an institutional-cultural coupling perspective to examine the distinct evolution of the relationship between economy and culture in contemporary China, which is different from that in Western Protestant countries.

本文系国家社会科学基金重大项目“发展分享经济的社会环境与社会问题研究”（16ZDA082）的阶段性研究成果。

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