根據 Sen 指出，現代經濟學最大的缺失，就是將經濟學與倫理學做切割。新興古典學派以來採行最小化主義(minimalism)，將經濟理論結構盡量發展成最正確的數學模型，使經濟學變成純粹的(pure)、不含價值觀的(value-free)、科學的(scientific)經濟學。也因此讓具有哲學家和經濟學家雙重身分的 Adam Smith 思想被窄化，而經濟學也失去一種可做為指導人們經濟行為的可用性，一些經濟價值觀的過度簡化和假設，也讓經濟學將人們導向建設一個自私、沒有尊嚴、物化競爭、侵犯，以及以人類宰制為中心的功利社會，而不是營造一個良善和諧、美好安定、共生共榮的生存環境。 本文論述經濟學與倫理學必須合流，讓倫理價值觀指導人們的經濟行為和政府政策，使經濟學成為具有實踐內涵價值的學科。本文並將法鼓山創辦人聖嚴法師遺留給世人豐富的思想寶藏應用在經濟學領域中，諸如四種環保、心五四、心六倫及禪的觀點，提出具體可行的實踐方法，其中包括經濟問題的重新定義和四項經濟倫理原則。我們也嘗試在經濟學門的研究成果與世界各種不同社群運動思潮中尋求共通的地方，讓「新／心經濟倫理」具有普世的教育與實踐價值，用以淨化人心、提昇人品，使自他遠離憂苦，並建立一個安定、和平、博愛的經濟結構，符合人間淨土的需要。 最後，本文也應用聖嚴法師的思想，對全球經濟所面對的挑戰，諸如貧窮、飢餓、失業、社會及經濟不平等擴大、過度、生態環境惡化、物種的消失、氣候變遷、能源耗竭、加深的全球化與金融化、食物安全、都市化加速、衝突與迫害造成的流離失所等現象進行觀照，並指出因應的新／心對策。
As Sen points out one of the major deficiencies of contemporary economic theory is to distance economics from ethics. Modern economists have tried hard to turn economics into a pure, value- free and scientific economics. It is the narrowing of the broad Smithian view of human beings which makes economics lose its usefulness. Some assertion and assumptions, like self-interest maximization and the adoption of utilitarianism, lead to a selfish, lack of self-respect, and materialistic society, rather than a good virtuous one. This paper argues that it is essential to let economics and ethics work together to guide people’s economic behavior and government policy and make economic theories to be able to put into practice in the real world. In addition, by applying the Founder of Dharma Drum Mountain—Master Sheng Yen’s thoughts, insights and the method of practice, like The Common Ethos of Dharma Drum Mountain, the Four Kinds of Environmentalism, the Fivefold Spiritual Renaissance Campaign, the Six Ethics of the Mind Campaign, and the practice of Chan, we will redefine the economic problem and propose an integrated system of values regarding economic principles which are easy to understand and can be put into practice in our daily life. We conclude the paper by meditating on the challenges that the global economy is facing and then deriving the solution to the global un-sustainability from Master’s broad and profound teachings and thoughts.
