由于城市基础设施具有低收益高社会效益的特征，长期以来项目建设资金主要依靠政府财政预算中的基础设施建设资金投入，随着我国经济建设的飞速发展，城市基础设施投资越来越大，资金的需求和供给间出现了巨大的矛盾。利用土地储备融资这一创新模式的出现很好的解决了这一问题，然而，在实践中，对于这一模式下土地储备成本的构成尚不明确，成本管控体制亦不健全，如何建立有效机制管理土地储备成本，保证城市基础设施建设项目顺利进行，成为政府十分关心的问题。
本文首先对国内外土地储备相关理论进行了研究，其次，在对我国城市土地储备运作模式的研究分析的基础上，对城市基础设施建设利用土地储备融资的可行性进行了研究，并就武汉市利用土地储备融资运作模式进行了探讨。针对实际工作中各方对这种新模式下土地储备成本构成不清的实际情况，本文从现行法律层面入手，对利用土地储备融资下成本的构成及计算依据进行了梳理，并对成本的影响因素进行了研究分析。在此基础上，文章利用信息经济理论分析了现有制度下政府同项目责任主体间的信息不对称及由此导致的政府监管失效问题，提出了全过程信息监管和制定激励机制的解决思路，并运用关键成功因素法分析了土地储备成本控制中应重点关注的成本项目及信息产生过程。为了更有效的对该模式下的土地储备成本进行管理，文章最后构建了多主体协同成本控制平台。
本文研究了利用土地储备融资模式下的土地储备成本构成，从政府角度研究了成本管理的方法，具有较强的实用性与操作性，对解决该模式下土地储备成本管理问题起到一定作用。
关键词：土地储备 成本构成 过程控制 信息不对称 协同管理
Since the characterof lowlevel income and high societal benefit of urban infrastructure, it isalways getting financing from the government’s budget. With the rapiddevelopment of economic construction, it has a great contradiction between demandand supply of the financing. Financing model using land reserve is a new way tosolve this problem. However, the composition of the cost in this mode is not definitude.Also, there is not an integrated mechanism to control the cost of it. How tocreate an effective mechanism to manage the cost of land reserve and ensure thesmooth progress of urban infrastructure projects, it is very concerned about bythe Government.
Firstly, thispaper researched the theory of land reserve both overseas and domestic. Basedon the analysis of the operational mode of China'sland reserve, the paper analyzed the feasibility of financing for urbaninfrastructure with land reserve, and discussed the financing model using land reserveof WuhanCity. Because all the participators areunclear with the composition of cost, starting from the current legal, thispaper analyzed the composition of cost of financing model using land reserve.Also, it discussed the impact of cost factors. After that, the paper analyzedthe problem of information asymmetry between the government and principal whomanages the land reserve using the theory of the economics of information. Andthe paper gave some solutions，including all-round supervision and Incentive mechanism, also, thepaper analyzed the key process of controlling the cost of land reserve withmethod of critical success factor. Based on the theory of multi-agent synergic management, the paper builds up a platform in the end.
The paper researchedthe composition of cost of financing model using land reserve and the way ofcost management, which is of great practicability and maneuverability, and the costmanagement by the government also be promoted and perfected.
Key words:Land reserve Cost composition Processcontrol Information asymmetry Synergic management
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