十六、十七世紀手工業生產促進了商業發展，從而影響到商業活動。由於各類物品的生產量和需求量增加，藉由商人、商幫販運，流通範圍因之擴大。在流通過程中，販運路線、經營技巧、商業道德、市場行情、行路須知、計算知識等，不僅關係物品流通的順利與否，也影響商人是否能獲利。應此需要，與此相關的一些書籍，在這時期陸續被編纂、出版，此即一般所謂的商業書。本文探討的主題，即是這類書籍的編纂和內容。

　　　　　The hand-made industrial production in 16th and 17th centuries increased the commercial development and further affected the commercial activities. Due to the increases in the quantities of the production and the need of various articles, the flowing extent also enlarged through the businessmen and the trading associations. During the flowing process, the marketing route, operation skills, commercial morality, market price, routine regulations and accounting knowledge all not only affected if the articles flowed smoothly, but also affected if the businessmen could get the benefits. Due to the need, therefore, the related books which were called the commercial books were edited and published at this time. The subject which we are going to discuss here is about the edition and the content for this kind of book.