[摘　要]　垫资进行工程承包是我国建设工程施工领域的普遍现象，最高人民法院颁布的《审理建设工程施工合同纠纷若干问题的司法解释》赋予了垫资行为合法化。垫资合法化给承包方带来了商机，同时也带来了新的法律风险。承包方在垫资承包时应当加强法律风险研究，制定行之有效的防范措施。本文就建设工程垫资承包的法律风险与防范措施略抒己见。

[关键词]　建设工程；垫资承包；法律风险；防范措施

Abstract: It is ordinary to contract construction projects with funds in China, and it was legalized in the Explanatory Notes on Construction Contract Dissension Issues during Inquisition issued by the Supreme People's Court. The legalization of construction contracting with funds brings contractors businesses, as well as additional legal risks. Contractors should investigate sufficiently on related legal risks and frame effective preventive measures. This paper presents some ideas and comments on legal risks and preventive measures for contracting with funds.

Key words: construction project; contracting with funds; legal risk; preventive measure

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建筑经济，2010（11）：94-96