：明清时期，旅蒙晋商凭借地理位置和交通优势，在南北方贸易交流中逐渐崛起，在长达数百年的经营过程中，又积累了大量以账簿为代表的商务文献，这些文献具有很高的历史研究价值，可以从中窥见当时经济社会生活的发展水平。文章以鄂尔多斯市图书馆馆藏清代旅蒙晋商祥泰隆账簿文献为例，分析了这些账簿文献对研究旅蒙晋商乃至晋商队伍发展具有的文献价值。

During Ming and Qing dynasties, Shangxi businessmen gradually became important in the trade between the north and south China, and a large amount of account books were preserved. In this paper the author examined the account books kept in Ordos City Library and made a comment about the literature value of these books.