| Land credit, which is a kind of financing by 1a4 is still in the beginning in china, though it has beai executed in some foreign countnes for nearly two hundred years and great st~css has been achieved. Based on the feature of land credit, the principle of financial opaaticxi and system and the reality in China, this paper gives a detailed analysis of the themy and practice of land credit, especially land finance. It also explains some particular jivblems in land credit system. On the end it puts fix~vani an a~oach to the construction of land credit system in China Itccmsists of four sections. The first sedan, based on analyzing the basic concept and the general process of land audit and summing up the cununt development at home and abroad, emphases die importance of land credit in market eosomy. The second section, based on the timies such as land prop&ty right, land audit property right, land audit tool ,land credit price and stock market ,advances the principal theory and the basis of land audit The third section, based on analyzing the problems of land credit business, particular land mortgage and bonded mortgage, s~s out sonic reasons which cause the problems and offers some practical solutions. The last sa眔n, based on the elucidation of the designing and running of land financial organ and the utilization of land audit tool, puts forth the basic appmach to the construction of land credit system. |