抄録
The following problems are discussed in the article. 1) One of the tragedies of the modern society is the lacking of harmony between material and spiritual civilization. The central cause of the contradiction is rooted in the system of competition and the mode of money-oriented thinking. 2) Non-profit values are the concept devised as a proxy variable for analyzing and fostering spiritual civilization. The concept has extent and depth and contains several values such as public interest, group interest, moral, and hart and soul. 3) Obstacles and necessarily factors for realizing non-profit values are needed to analyze. The main problems are the trade-off relations between efficiency and non-profit values and, the evaluation-improvement problems concerning public interest, ethics, and moral. 4) As the power of the nation is gradually transferred from the government to the third sector, we need to study this tendency from the point of non-profit values.
