《新教伦理与资本主义精神》是马克斯韦伯的经典著作,他在该书中从宗教伦理的视角,对资本主义精神的起源问题进行了探讨,揭示了新教伦理和资本主义精神的内在联系,即新教伦理是资本主义精神产生的重要驱动力。本文根据对该书主旨的理解对韦伯的观点进行了分析、阐述和论证,较为具体地解读了韦伯和他所研究的资本主义精神。 “Protestant ethics and capitalist spirit” is Max Weber’s classic work, in which he discusses the origin of the spirit of capitalism from the perspective of religious ethics and reveals the intrinsic linkages between Protestant ethic and capitalist spirit, that is, Protestant ethics is an important driving force behind the spirit of capitalism. This article analyzes Weber’s views based on an understanding of the substance of the book, elaborates and justifies it, and more specifically explains Weber and his study of the spirit of capitalism.