商業的發展會影響許多層面，間接或直接促進社會生產，再吸引各式商業資本投入，並增加新的商業經營模式，而此種商業經營規模的擴大，會造成商業資本的循環積累，讓商業經營規模加速擴張，而在擴張過程中，有的經營面向會再突破既有的模式，產生適合環境需求的商業交易及服務模式，使商業資本再投入，在經濟環境中不斷地產生循環；相對而言，新的商業交易模式增加及服務面向越大，也代表商業關聯效果越強，本文即探討唐代寄附鋪業態服務變化的趨向，突顯唐代商業發展的特色變化。

Commercial development brings different aspects of influence, which directly or indirectly leads to social production that further attracts capital investment to various businesses to create new models of business operation. This expansion of business scale results in cyclic capital accumulation that expedites the expansion, where some breakthrough changes in business operation from the models existed will lead to commercial transaction and service models that are more adaptable to the needs of markets, and in turn the capital will be reinvested to form a cycle in economy. In other words, increase in new models of commercial transaction and in scope of service represents a strong commercial linkage. In this paper, the service history of the type of operation of Ji-Fu-Pu （consignment shop）of Tang Dynasty will be discussed to elaborate on the feature of commercial development of that time.