This paper is focused on the Business management theories of ‘Liaozhaizhiyi’ written by Pu Song Ling on Early Qing Dynasty. So many things were changed and modernization began in the early Qing Dynasty. Although Manchuria had governed the China totally, thus the political system was not solid at first, Economy continued to be developed quickly and so many merchants appeared. Liaozhaizhiyi described the economic situation of early Qing Dynasty, sometimes offered a kind of economic or business management or economic theory. Among the Liaozhaizhiyi, there are around 50 stories about economy and merchants. Some stories talked about the financial management or the principle of investment to company. There are some stories talked about the management of technology, human resource administration and viewpoint of jobs. Although Liaozhaizhiyi was written around 300 years ago, the theory about the business management and economy is not stale at all in comparison with that of Modern society. Moreover we should make much of the ethical management that lacked of at present society. Due to the lack of ethics and morality on the modern management, financial crisis has happened. So western economists began to be interested in the ethics, the management skills of Chinese traditions and confucian merchants. We also can find the business theories can be matched with those of modern companies among the works of Pu Song Ling.

This paper is focused on the Business management theories of ‘Liaozhaizhiyi’ written by Pu Song Ling on Early Qing Dynasty. So many things were changed and modernization began in the early Qing Dynasty. Although Manchuria had governed the China totally, thus the political system was not solid at first, Economy continued to be developed quickly and so many merchants appeared. Liaozhaizhiyi described the economic situation of early Qing Dynasty, sometimes offered a kind of economic or business management or economic theory. Among the Liaozhaizhiyi, there are around 50 stories about economy and merchants. Some stories talked about the financial management or the principle of investment to company. There are some stories talked about the management of technology, human resource administration and viewpoint of jobs. Although Liaozhaizhiyi was written around 300 years ago, the theory about the business management and economy is not stale at all in comparison with that of Modern society. Moreover we should make much of the ethical management that lacked of at present society. Due to the lack of ethics and morality on the modern management, financial crisis has happened. So western economists began to be interested in the ethics, the management skills of Chinese traditions and confucian merchants. We also can find the business theories can be matched with those of modern companies among the works of Pu Song Ling.