本书讲述了清同治到光绪十年间大盛魁商号所发生的故事。大盛魁商号清一色晋商主持，它有完善缜密的管理。它更类似经典型的股份制企业，商号由若干财东组成，全国几十家分庄由掌柜分管，定期的股东会、盈利、分红派息搞的头头是道。（The book describes the story of Dashengkui Firm from the Reign of Emperor Tongzhi to the tenth year of the Reign of Emperor Guangxu during Qing dynasty. Dashengkui Firm was controlled by Shanxi merchants and had perfect and meticulous management. It was more similar to classic joint-stock enterprise. The firm was composed of several shop owners. Dozens of branches all over the country were managed by shopkeepers. The regular meetings of shareholders, profits, profit division and dividends payout were closely reasoned and well argued.）