陕西商人崛起于西北,但却纵横淮扬、川边和西北,生意做的遍及江南和塞北。其生意之所以能做的那么大,首先是由于他们有一套很好的制度安排,同时与经营过程中的一些奇特的经营智慧也是分不开的。本文试从记账码字、赊欠成规、典当、用人、红利分配等方面对陕西商人的经营智慧进行初步的探索与分析。 The rise of Shaanxi businessmen in the northwest, but vertical and horizontal Huaiyang, Chuanbian and northwest, doing business throughout the southern and northern Saibei. The reason why their business can do so is, first of all, because they have a set of very good institutional arrangements and are also inseparable from some peculiar management wisdom in their operation. This paper tries to explore and analyze the business intelligence of Shaanxi businessmen in terms of accounting code, credit rules, pawn, employers, dividend distribution and so on.