| The land reserve system of our country is established under the background of the reformation of our socialist market economic system reform,it has played a positive role in improving the urban land market and promoting the healthy development of the city. Capital is an essential element of the land reserve, however, due to the large need of land reserve, long capital usage and the large capital demand, the capital bottleneck restricts to the sustainable development of the land reserve, gradually aroused the concern of all sectors of the community. Subject to the particularity of the land reserve, land reserve funds management in the actual operation process of Dongsheng District,Ordos, exists some internal and external problems,such as organization of fuzzy legal status, lack of effective control and management subject split, which increased the financial risks of land reserve funds. So Dongsheng District needs to strengthen the management of land reserve funds effectively, to ensure the smooth implementation of the land reserve system.This paper is based on the current situation of land reserve funds management in Dongsheng District, combining with case analysis, normative research and empirical research,analysis the subject and the content of funds management firstly, and then combined with the current actual situation, analysis the operation status of land reserve funds in the stage of raising, stage of land acquisition, stage of development and consolidation and the stage of land transferring, do a further study on the basis of the existing problems and causes of the current funds management,lastly, puts forward suggestions on the management of the reserve funds of Dongsheng District. Hoping it can be used to provide references for the aspects of system, accounting system, capital structure,land development patterns,in order to form a virtuous cycle of the land reserve funds. |
