[摘　要]　近几年房地产政策的变化日新月异，房地产开发企业的在建项目难免面临与新政策冲突、资金困难等压力。考虑企业长远发展，这类企业往往会选择退出在建工程项目。因此在建工程的转让模式成为转让方与受让方关注的话题，如何使双方费用更节省、操作手续更简单、运作更安全，是选择在建工程转让模式的重要依据。本文给出了四种转让模式，并从其利弊、运作流程、风险与应对措施几方面进行了分析，以期给相应部门提供转让决策参考。

[关键词]　在建工程,转让模式,股权转让,风险

Abstract: The projects under construction of real estate development conflict with new policy in recent years. The enterprises， considering long-term development and the pressure of capital， always choose to quit the projects under construction. The transfer modes of project under construction have been put into the spotlight between buyers and selles. How to save the expenditure， simplify the operating performance and be more secure operation is an important basis for selecting the projects under construction. This paper gives four transfer modes and analyzes their advantages and disadvantages， operation process， risks and corresponding measures to provide decision reference for relevant department.

Key words: project under construction; transfer modes; share transfer; risk

[参考文献]

[1]宋安成.以股权方式转让建设工程项目风险与应对[J].上海房地，2007（9）.

[2]龚激扬，贺晓梅.对商品房在建工程转让时估价的思考[J].中国资产评估，2005（7）.

[3]柏振茂.城市广场项目的合同风险管理研究[D].南京：东南大学，2006.

建筑经济，2008（5）：103-106