[code="java"]
import java.io.BufferedReader;
import java.io.FileReader;
import java.util.ArrayList;
import java.util.List;

public class Reader {
public static void main(String[] args) throws Exception {
FileReader fr = new FileReader("D:\input.txt");
BufferedReader br = new BufferedReader(fr);
List list = new ArrayList();
while (br.ready()) {
String line = br.readLine();
list.add(line);
}

    Bean bean = null;
    List result = new ArrayList();
    bean = new Bean();
    int count = 0;
    boolean addname = true;

    for (int i = 0; i < list.size(); i++) {
        String line = (String) list.get(i);
        while (line.indexOf("'") != -1) {
            int index = line.indexOf("'");
            count++;
            if (count % 2 == 0) {
                String tmp = line.substring(0, index);
                line = line.substring(index + 1);
                if (addname) {
                    if (bean.name == null) {
                        bean.name = tmp;
                    } else {
                        bean.name += tmp;
                    }
                    addname = false;
                } else {
                    if (bean.code == null) {
                        bean.code = tmp;
                    } else {
                        bean.code += tmp;
                    }
                    addname = true;
                    result.add(bean);
                    bean = new Bean();
                }
            } else {
                line = line.substring(index + 1);
            }
        }
        if (!"".equals(line.trim())) {
            if (addname) {
                if (bean.name == null) {
                    bean.name = line.trim();
                } else {
                    bean.name += line.trim();
                }
            } else {
                if (bean.code == null) {
                    bean.code = line.trim();
                } else {
                    bean.code += line.trim();
                }
            }
        }
    }

    for (int i = 0; i < result.size(); i++) {
        bean = (Bean) result.get(i);
        System.out.println(bean.name + "\t" + bean.code);
    }
}

}

class Bean {
public String name;
public String code;
}

[/code]

一种实现，你看看可没可用吧。
对于这样的解析，都是有针对性的，不会有很通用的方法，都是遇到了什么处理什么，
你提到的我处理了，如有问题再联系。

[code="java"]
public class ReadTxt {

public static void readFileByChars(String fileName) {
    File file = new File(fileName);
    Reader reader = null;
    Writer writer = null;
    StringBuffer sb = new StringBuffer();
    String txtContent = "";
    try {
        reader = new InputStreamReader(new FileInputStream(file));
        writer = new OutputStreamWriter(new FileOutputStream("D:\\names1.txt"));
        int tempchar;
        while ((tempchar = reader.read()) != -1) {
            if (((char) tempchar) != '\r' && ((char) tempchar) != '\n') {
                sb.append((char) tempchar);
            }
        }
        System.out.println(sb);
        txtContent = sb.toString().replaceAll("''", "','");
        txtContent = txtContent.replaceAll("' '", "','");
        txtContent = txtContent.replaceAll(" ", "");
        txtContent = txtContent.replaceAll("'", "");
        String[] names = txtContent.split(",");
        for (int i = 0; i < names.length; i++) {
            if(i % 2 == 0){
                System.out.print(names[i]);
            }else{
                System.out.println(names[i]);
            }
        }
        writer.write(txtContent, 0, txtContent.length());
        reader.close();
        writer.close();
    } catch (Exception e) {
        e.printStackTrace();
    }
    finally {
        if (reader != null) {
            try {
                reader.close();
                writer.close();
            } catch (IOException e1) {
            }
        }
    }
}
public static void main(String[] args) {
    ReadTxt.readFileByChars("D:\\names.txt");
}

}

[/code]

将内容读到字符串中
[code="java"]
String dat=文件内容
StringTokenizer s = new StringTokenizer(dat .replaceAll(",", "").replaceAll(" ", ""), "'',");
Map map = new HashMap();
String key = "";
while (s.hasMoreElements()) {
String data = s.nextElement().toString();
if (Pattern.matches("[\u4E00-\u9FA5]", data)) {
key = data;
} else {
if (map.containsKey(key)) {
map.put(key, map.get(key) + " " + data);
} else {
map.put(key, data);
}
}
}
for (Entry<?, ?> entry : map.entrySet()) {
System.out.println("key = " + entry.getKey() + ", value = "
+ entry.getValue());
}
[/code]

你修改下，把写文件那个代码删掉就行了

结果都输出给你了，要什么你简单高下就ok了！

需要修改个地方
如果你是单个汉字

if (Pattern.matches("[\u4E00-\u9FA5]", data)) {
这样可以
如果是多个汉字需要修改正则
那就的
if (Pattern.matches("[\u4E00-\u9FA5]+", data)) {
了

'赵','123456','12''钱','123
456','23'

23按位置来说，应该是名字吧，
那code应该是什么放个空就可以？

假定：
每条记录无乱是否有数据内容，都有单引号存在
每条记录两个值都是用,隔开

那么思路可以为：
字符流 readline --> StringBuffer
处理StringBuffer即可

不知道是否是这样的。

[code="java"] public static void main(String[] args) throws IOException{

    File f = new File("name.txt");

    BufferedReader fis = new BufferedReader(new FileReader(f));
    StringBuffer sb = new StringBuffer();
    String line = null;
    while((line=fis.readLine())!=null){
        sb.append(line);
    }
    System.out.println(sb.toString());

    Pattern p = Pattern.compile("[\u4E00-\u9FA5]|[0-9]{4}");
    Matcher m = p.matcher(sb.toString());
    int i = 0;
    while(m.find()){
        System.out.print(m.group()+"\t");
        i++;
        if(i%2==0){
            System.out.println();
        }
    }
}[/code]