本文对中国晚清义利观的发展作一论述，从传统的重义轻利，到以义生利、义利兼顾至以利为先等的一系列演变，客观上推动了近代中国商业以更快的速度发展。但是，完全抛弃义而求利，置伦理道德于不顾，置国家和民族大义于脑后，并非正当商人的所作所为。 This article makes an account of the development of the concept of righteousness and benefit in the late Qing Dynasty in China. From a series of changes, such as traditional deontology and pragmatism, to righteousness, health, righteousness and benefit to benefit and benefit first, this article objectively promoted the development of modern Chinese business Faster development. However, completely abandonment of righteousness and profit-seeking, disregarding ethics and morality and putting the country and people behind the righteous cause are not the actions of legitimate businessmen.