The spiritual connotation of Huizhou merchants is very rich. From its historical origin, the spirit of Huizhou merchants not only enjoys cultural commonality but also the uniqueness of regional characteristics. For hundreds of years, the spirit of Huizhou merchants has evolved gradually into a value guidance and behavioral standards in their business activities, ideological concepts, and moral standards, which, in turn, is an important reason why Huizhou merchants stand out among many other Chinese business gangs. Specifically, the spirit of Huizhou merchants takes ideals and beliefs as the core, and forms a relatively stable triangular core model based on thinking mode, moral norms, and code of conduct; accordingly, the three most representative scientific connotations have come into being in the spirit of Huizhou merchants, that is, the pioneering and innovative enterprising spirit, the enterprising spirit of struggle, and the spirit of honesty and trustworthiness featured by Confucianism.