抵押權為物權法之重要內容，可謂物權法除所有權以外最重要他項權利，屬於擔保性物權。中國大陸物權法發布乃具有劃時代意義，本文係從大陸抵押權制作為觀點，比較兩岸抵押權差異性，並做效益研究。首先對於大陸物權法的沿革與特性探討，再對於大陸抵押權在運作上困境與不足作評述；並引大陸抵押權在效益面上的操作作為參酌。在現今兩岸法制交流頻礽下，研究比較兩岸抵押權法制，對於物權法具有重要意義。

As a vital part in the property law, mortgage, in terms of right in rem for security, is the most important right in the property law other than ownership. The promulgation of Property Law by mainland China has epochmaking significance. Based on a perspective from the mortgage in mainland China, this paper compares differences of mortgage between Taiwan and mainland China while a study on legal benefits is also conducted. Firstly, we explored the history and development as well as properties of the mortgage in mainland China after the general survey of difficulties and deficiencies; and secondly cited the operation of effectiveness upon mortgage as reference. With increasing cross-strait exchange of legal affairs nowadays, the study in comparison of mortgage between Taiwan and mainland China signifies its importance in property law.