隨著十六到十八世紀中國長程貿易的擴展，出現了一批內容涉及交通、住宿、貨幣、度量衡、商品、商稅、應酬書信等各方面資料的「商業書」。對於全盤估計明清中國經濟發展的整體情況，特別是要理解當時商人具備的經商知識、心態、信仰，以及如何評論各類人際關係的價值觀，這些商業書都能提供不少重要的訊息。本文以吳中孚《商賈便覽》為主要史料，探究十八世紀中國的商業倫理問題。本文研究《商賈便覽》反映十八世紀中國的商業倫理，既將此書內容放入吳中孚在江西省經商開店以及當時中國長程貿易發展的背景做檢視，也以吳中孚強調的「小富由人」概念為軸心，論證吳中孚所欲傳達商業倫理的核心內容。「小富由人」可做為貫串《商賈便覽》全書內容的主軸，對於吳中孚而言，它既可以概括他有關謹慎勤勉有利於商業成功的信念，也能導出「中質者，學工商」這項他視為攸關商業教育訓練的基本理念；因而，「小富由人」可謂是構成了吳中孚《商賈便覽》所欲傳達商業倫理的核心內容。最後，有關《商賈便覽》呈顯的商業倫理究竟可以如何反映十八世紀中國商業與社會互動關係之變化？本文也希望能提供一些有用的觀察。

In the wake of the expansion of long-distance trade in China from the sixteenth to the eighteenth centuries, a variety of “commercial guidebooks” with content relating to communications, accommodations, currency, weights and measures, commodities, commercial taxes, personal correspondence began to appear. These commercial guidebooks provide a comprehensive overview of the entirety of China’s economic development during the Ming and Qing dynasties. These works are especially valuable for understanding the economic knowledge, attitudes, beliefs, as well as for critiquing interpersonal relations among merchants at that time. This article takes Wu Zhongfu’s 吳中孚Brief Guide for Traders and Shopkeepers 商賈便覽 as its principal historical material to undertake a thorough investigation of eighteenth-century Chinese business ethics. Wu’s guidebook provides the background to the development of both the commercial economy in Jiangxi 江西 province and the major arteries of longdistance trade at that time. Wu’s key emphasis on the idea that “one may get minor benefit from his own industriousness 小富由人,” which he uses not only to elaborate on the significance of caution and prudence for a successful business, but also to delve into the idea that “children of average ability are best suited for studying industry and commerce 中質者，學工商,” elucidates Wu’s understanding of commercial training. Thus, I argue that “one may get minor benefit from his own industriousness” is a doctrine that exactly constitutes the kernel of business ethics in Wu’s commercial guidebook. Finally I hope to shed light on the issue of how the changing content of business ethics in eighteenth-century China is interwoven with the development of Chinese commerce and society.