【摘要】 省级土地储备制度是落实全民所有土地等自然资源资产所有者职责，实现分级行权体制的重要内容。囿于改革前缺失对省级土地储备的制度性确认，既有土地储备机构限于市县层级，与委托代理改革的省级代理行权未形成对应关系，部分省份探索设立的省级土地储备制度偏离委托代理改革意旨。建立省级土地储备制度应遵循自然资源行权改革的新要求，按照自然资源清单落实所有者的具体职责，克服市县级储备范围的局限，发挥省级土地储备调控区域土地市场的职能作用。资产管理的适度科层化、民事委托原理及宏观调控地方分权理论为建立省级土地储备制度提供了法理正当性。未来省级土地储备制度应框定全省土地储备的行权原则，以协调市县、承接省本级土地储备任务与提供融资支持为其基本职能。省级土地储备机构应具有实质独立法人地位，按照城乡统一建设用地市场与自然资源统一行权要求，在分类确定省级储备范围的基础上，逐步实现国有与集体建设用地、土地与自然资源资产整体储备职能。更多还原

【Abstract】 The provincial land banking system is an important part of fulfilling the responsibilities of the owners of natural resource assets such as land owned by the whole people and realizing the hierarchical exercise of rights system. Due to the lack of institutional confirmation of provincial land banking before the reform, the existing land banking institutions were limited to the county and city levels and did not form a corresponding relationship with the provincial agency exercise of rights in the entrusted agency reform. The provincial land banking system explored and established by some provinces deviated from the intention of the entrusted agency reform. The establishment of a provincial land banking system should follow the new requirements of the reform of the exercise of natural resource rights, implement the specific responsibilities of the owners in accordance with the natural banking list, overcome the limitations of the banking scope at the municipal and county levels, and give full play to the function of provincial land banking in regulating the regional land market. The moderate bureaucracy of asset management, the principle of civil entrustment and the theory of local decentralization in macro-control provide legal legitimacy for the establishment of a provincial land banking system. In the future, the provincial system should define the exercise principles of land banking throughout the province, with the basic functions of coordinating cities and counties, undertaking land banking tasks at the provincial level, and providing financing support. Provincial land banking institutions should have a substantive independent legal person status. In accordance with the requirements of the unified urban and rural construction land market and the unified exercise of natural resources, on the basis of classifying and determining the provincial banking scope, they should gradually realize the function of overall reserve of state-owned and collective construction land and land and natural resource assets.更多还原