明清晋商与徽商都是中国商业史上占主要地位的商帮。他们对当时乃至近代都产生了重要影响。本文通过对晋商、徽商以义制利的商业道德比较研究,说明了商家信守商业道德的重要。 Merchants and Merchants in the Ming and Qing Dynasties are all major business leaders in the history of China’s commerce. They had an important influence on the modern times as well as in the modern times. This article through the comparative study of the commercial ethics of Shanxi merchants and Huizhou merchants, illustrates the importance of merchants abiding by business ethics.