土地储备专项债资金管理中的风险识别与防控

Risk Identification and Prevention in Land Reserve Special Bond Fund Management

摘要

随着地方政府债务管理持续规范，土地储备专项债已成为支撑城市更新、存量土地盘活与基础性开发的重要资金来源，其资金规模大、周期长、管理链条复杂，对财政运行与土地市场稳定具有直接影响。同时加之涉及财政、自然资源与融资管理等多部门协同，其资金管理复杂性明显高于一般建设类专项债。有鉴于此，本文通过查阅相关文献及结合实践情况下，先就土地储备专项债资金管理内涵及其面临何种风险识别进行阐述，随后提出相应防控措施。

Abstract

As local government debt management becomes increasingly standardized, land reserve special bonds have emerged as a crucial funding source for urban renewal, revitalization of idle land, and infrastructure development. These bonds are characterized by their large scale, extended duration, and complex management chain, exerting direct impacts on fiscal operations and land market stability. Moreover, their involvement of multiple departments—including finance, natural resources, and financing management—makes their fund management significantly more complex than that of general construction special bonds. In light of this, this paper first elucidates the connotation of fund management for land reserve special bonds and the risks they entail, based on literature review and practical case studies, before proposing corresponding risk prevention measures.

关键词

土地储备专项债 / 资金管理风险 / 识别 / 防控措施

Key words

land reserve special bonds / fund management risks / identification / prevention and control measures

参考文献

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