Dong Zhongshu has a lot of discussions on the concept of justice and benefit in the book The Spring and Autumn Dew. On the basis of inheriting the pre-Qin Confucian concept of justice and benefit, Dong Zhongshu further combined with the actual situation of his times to create a set of his own theoretical system and philosophical categories. On this basis, Dong Zhongshu made use of the basic views of the Confucian concept of justice and benefit to shape such characteristic values as "the concept of justice and benefit", "the concept of honor over benefit" and "the concept of benefiting people all over the world". In this sense,Dong Zhongshu’s interpretation is not only the external embodiment of his governing philosophy, but also his philosophical observation of economic life. Therefore, it is of great significance for us to study the performance and value of Dong Zhongshu’s Confucian thought system in the business field by combining Dong Zhongshu’s concept of justice and benefit with the new Confucian business idea.