我国古代优秀的思想文化遗产宝库中,有许多商业文化的精华,挖掘、整理、利用这些商业文化的精华,也许对于今天研究儒商文化有所裨益。司马迁是我国著名的史学家、思想家和文学家,其所著《史记》一书,在我国史学史和文学史上产生过极其深远和广泛的影响。《史记》一书记录下了许多商业文化的精华,其中《货殖列传》记载的商人经商实践活动和经商艺术,给后世留下了深刻的印象和启示。 In ancient China, the treasure house of outstanding ideological and cultural relics has many essences of business culture. To tap, sort out and utilize the essence of these commercial cultures may be beneficial to the study of Confucianism culture today. Sima Qian is a famous historian, thinker and writer in our country. His book Shiji has an extremely profound and extensive influence on the history of Chinese literature and history of literature. The book Shiji records the essence of many business cultures. The business practices and business practices of merchants listed in “The Biography of Shrubs” left deep impressions and revelations for future generations.