Bujing(『布經』) is a kind of business management guidebook which was left behind by cotton cloth shops called zihao(字號) in Jiangnan region during Q’ing dynasty period. This book fully contains a series of quality standards for purchasing raw cottons and getting back processed cotton cloths. Among the three remaining kinds, two were handed down by cotton cloths shops located in the Market-town(市鎭), such as Nanxiang-zhen(南翔鎭) and Xiasha-zhen(下沙鎭), not in big cities. Bujing is worthy of notice because it is concerned with Market-towns which is a key to understand the social and economic development of early modern China. The implications of Bujing are as follows: while merchantable quality of cotton cloths was depended upon weaving skills in the past, now it is influenced by processing processes—such as dyeing (染布) and ironing(踹布)—as well. The development of processing skills has improved merchantable quality of low grade cotton cloths including cottons woven during winter and summer season(冬布, 夏 布), cottons woven from wooden thread(木椗紗), and cottons woven from unstarching and unbrushing thread(漿紗布). Thanks to this tendency, manufacturing cotton cloths in Market-town became one of major industry despite its low weaving level. It continually led to develop Market-town during Q’ing dynasty period. Moreover, cotton industry of Jiangnan functioned as a kind of weapon for competing with that of other regions which was growing at that moment. The change of cotton industry also had influence on management of cotton cloths shops in two ways. First, dealers in cottons cast doubt on the traditional quality standards and attempted to modify it. Second, they made efforts to find their way into market, keeping track of consumer’ behavior. This trend is closely tied with cotton cloths shops of Market-town which could commercialize cotton cloths by the use of processing skills. When the cotton industry of Jingnan reached this stage, major shop assistants, including managers of quality test, ought to learn in depth abilities for judging raw cottons as well as manufacturing technique and judging standards for dyed cottons and ironed cottons. As a business management guidebook for performing these obligations, Bujing was published, transcribed, and transmitted.