當舖業（又稱典當業）主要作用在於融資，是中國乃至世界史上最古老的金融行業，是現代銀行業的雛形和源頭，亦係人類文明的組成部分。其雖非正式之金融組織，卻是一個 積豐經驗之商業 為，並已形成一種特有社會文化模式之業。我國典當行為之歷史悠久，「初見萌芽於兩漢，肇始於南朝寺庫，入俗於唐五代市井，立行於南北兩宋，興盛於明清兩季，衰落於清末民初」，後因兩岸分治，各有其發展。本文以「兩岸當舖業法制」為題，介紹兩岸當鋪業之流變及法制管理，企希藉由瞭解兩岸之制度面，作為未來業者經營及政府有效管理當舖業之參考。

Pawnshop industry (or called pawnbroking business), mainly offering loans to people, is the oldest financial industry in the history of China, and even of the world. It was the embryo and origin of the modern banking industry, and is also a part forming human civilization. Although pawnshop is not an official financial organization, it is a commercial behavior with rich experience accumulated, and an industry having formed a special social cultural model. In Taiwan pawnshop industry has a very long history. According to the old written records, ＂pawnshop was originally founded in Two-Han Dynasties, started operating at the treasury of temples in Southern Dynasty, became a secular business among citizens in Tang Dynasty and Five Dynasties, was established as an industry in Southern and Northern Dynasties, prosperous in Ming and Qing Dynasties, and declined at the end of Qing Dynasty and in the early years of the Republic of China.＂ Later on, due to separation of the two continents across the Strait, pawnshop had different development in Taiwan and China. With the topic of ＂Comparison of legal systems governing pawnshop industry in Taiwan and China,＂ the paper introduces the evolution and management of legal systems of pawnshop industry in Taiwan and China. It is hoped that through this paper, we can understand the system aspect of Taiwan and China. Meanwhile, the research results of the paper are referential to effective management of pawnshop industry by pawnbrokers in future.