To find out whether or not the spirit of Confucianism and merchants can survive in modern management circumstances, this article carries out progressive analysis from its historical traceability, existential qualities and endogenous practice. The ethos of Confucian entrepreneurship is based on the Chinese culture; and by discussing the commercial culture, it explores into the Confucian business spirit of organizational culture from the perspective of management philosophy. This position has a practical need in the management model embodied in the management culture under the convention of Confucian strong cultural energy. Its foundation is the business ideology supported by the Chinese native culture. The spirit of ancient Chinese merchants' commerce endogenously originated from the wide-ranging single Confucian cultural field, and the spirit of Confucian business spirit facing the future is the choice of Confucian business spirit from the multiple situations of commercial culture. They are two kinds of endogenous state and they are very different. Facing the future, Confucian entrepreneurship should be cautiously optimistic in their endogenous practice in business practice. If the strong political cultural resources of Chinese traditional Confucianism under the leadership of strong nationalism still dominate the shaping and reconstruction of Confucian business spirit, it can either lead to positive Confucian entrepreneurship or negative effects of the traditional Confucian culture, i.e. a negative decadent business ideology in the future. However, after reconstructing the practice-oriented Confucian entrepreneurship, the original resources of Confucianism explored to unearth its creative, everlasting and sentimental spirits. It can optimize and renew the spirit of Confucian entrepreneurs and provide a new era for globalization. The creation of industrial and commercial civilization provides more hope.