房地产预售资金监管账户管理问题研究  

Research on the Management of Pre-sale Funds Supervision Accounts in Real Estate Industry

作　　者：吴若慈 

机构地区：[1]中国人民银行温州市中心支行,浙江温州325000

出　　处：《浙江金融》2023年第6期74-80,34,共8页Zhejiang Finance

摘　　要：房地产预售资金是房地产开发商现金流的重要支撑,预售制缩短了房企资金回笼和住房开发周期,是房地产行业高周转的重要机制。然而,近年来个别预售房地产项目交付时出现房屋质量欠佳、项目烂尾等问题,引起广泛关注与讨论。本文以账户管理为切入点,系统梳理了全国及各地政府房地产预售资金监管细则中账户管理相关内容,指出监管账户管理存在的问题,并比较当前风险房地产项目预售资金账户管理的三种模式,参考美国、中国香港等做法及经验,最后从完善全国统一立法、加强账户信息共享和披露、完善共管账户管理三方面,提出了房地产预售资金监管账户的管理建议。Pre-sale funds in the real estate industry are an important support for developers'cash flow,and the pre-sale system shortens the capital return cycle and development period of real estate projects,which is a crucial mechanism for high turnover in the industry.However,recently some presale real estate projects have been criticized for poor housing quality and incomplete construction,arousing widespread concern and discussion.This article focuses on account management,systematically reviews the relevant contents of pre-sale funds supervision accounts management in the national and local government regulations,points out the problems in account management,and compares the three current models of pre-sale funds supervision account management for risky real estate projects.Drawing on the practices and experiences of the United States,China Hong Kong,and other regions,the article proposes management suggestions for pre-sale funds supervision accounts,including improving unified legislation at the national level,strengthening information sharing and disclosure,and enhancing the management of jointaccounts.

关 键 词：房地产预售资金 监管账户 共管账户 

分 类 号：F832.21[经济管理—金融学]