张謇与吴锦堂都是中国近代有名的商业实践者,一个是苏商的代表,一个是甬商的代表。通过比较二人商业思想、商业模式与商业实践,可以发现,张、吴二人都重视农业、重视交通、重视商业人才培养。对张謇和吴锦堂商业模式实践形式、内容进行对比研究,对于当今的中国经济发展仍具有重要的参考和借鉴价值。 Zhang Jian and Wu Jintang are both well-known commercial practitioners in modern China. One is the representative of the Su-Shang and the other is the representative of the Ningbo-based firm. By comparing the two business ideas, business models and business practices, we can see that Zhang and Wu both attach importance to agriculture, pay attention to transportation and attach importance to cultivating commercial talents. Comparing the practice forms and contents of Zhang Jian and Wu Jin Tang’s business models still has important reference and reference value for the current economic development in China.