商人自古以来就是中国社会的一个重要阶层。但是除了在史书当中被涉及以外，在１４世纪以前，文人很少关注这个社会集团。明清以后，随着商业资本的发展，文人笔下关于商人和商业的描绘才逐渐多起来。但是由于中国文化的价值取向主要在于伦理方面，较少对商业和商人做理论的探 Since ancient times, businessmen are an important class in Chinese society. But aside from being involved in history books, literary men paid little attention to this social group until the 14th century. After Ming and Qing Dynasties, with the development of commercial capital, the literati’s depiction of merchants and businesses gradually increased. However, since the value orientation of Chinese culture is mainly based on ethics, it is less necessary to make theoretical exploration of business and businessmen