Abstract
The article is devoted to socio-philosophical analysis of axiological foundations of entrepreneurship . It is proved that efficiency of business depends on its evaluating base. Fundamental values of entrepreneurial activity in conditions of post-industrial society are defined. Thus; the most important value for entrepreneurship is humanism; i.e. recognition of individual human rights and freedoms as the highest value. Humanism in entrepreneurship implies that entrepreneurs have desire; ability and skills to choose and follow the standards of behaviour that correspond to morality and professional ethics. It involves the justice which meets everyday needs of citizens. Category of duty has an important role in entrepreneurship . Duty value reaches its maximum value only when social responsibilities are perceived and understood by individual entrepreneurs; as a vital necessity and conviction of the justice of business they do. Therefore; the goal of every entrepreneur should be organic interaction between necessary and desirable. Everyday life requires the formation of such sense of a person as honesty. Honesty or dishonesty in relationships between people can be defined as a moral criterion; moral standard for activity evaluation. An honest entrepreneur is a person ideologically focused on the implementation of the universal values of freedom; goodness; justice etc. He becomes their direct creator and carrier. Significant value for entrepreneurship is trust. Trust is particularly important in entrepreneurship ; because support only their own interests by all participants of entrepreneurship will not lead to optimal efficiency. And honesty of partners will be temporary if it is not based on morality. Persistence and determination as the abilities and skills to direct their efforts systematically on implementation of the purposes determination of activity play a significant role in the development of a successful entrepreneur. Persistence and determination provide that activity becomes a subject of relevance and defined meaning of life. It is determined that an evaluating system of entrepreneurship in the post-industrial society has a number of features. Firstly; the formation of evaluating orientations of entrepreneur is largely conditioned by the knowledge of its social significance and moral responsibility for the consequences. Secondly; an evaluating system of the entrepreneur should have such feature as humanism; perception of a person as the highest value. Entrepreneur in its activity is guided by justice which meets everyday needs of citizens. Thirdly; the system must have a supra-class character and consist of a set of universal values and specific values related to economic activity. Fourthly; evaluating hierarchy of entrepreneurship’s subjects reflects national and historical characteristics of different stages of social development. Therefore; an evaluating system of the entrepreneur should be characterized by a high degree of continuity. It should be taken into account the relevant customs; traditions and peculiarities of the people’s mentality. Only under such conditions entrepreneurship will be long-term and effective. It is stated that increased attention to the axiological content of this type of such economic activity as entrepreneurship caused by the levelling of spiritual values and orientation of the entrepreneur only on maximum profits with minimal costs. However; it must be remembered that economic activity is an important part of social life; and it involves different standards; rules; moral obligations and other social regulations of life. Therefore; entrepreneurship must have evaluating (moral) basis for it to be effective and bring long-term and positive results. Essential powers of a person; his spirituality are expressed only in such activity. New potentials for self-improvement and self-opening appear.
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