近年來大陸經濟放緩，導致爛尾樓問題頻傳。造成爛尾樓的原因除經濟大環境之外，很大程度應歸咎於大陸預售商品房按揭制度的不健全。本文就大陸按揭制度及其相關爭議進行分析後，認為大陸預售商品房按揭制度的不健全，係因法規多半為原則性規定，加上各管理機關對法規執行落實不足。 為解決對大陸預售商品房按揭制度中爛尾樓，及預售屋購屋者保障不足問題，本研究即針對已臻成熟台、港在預售屋交易安全保障制度深入探討，總結有：履約保證制度的施行，興建資金的專款專戶，專戶款項支付需由第三方履約監管單位掌控，以及購屋者在完工交屋前支付之自備款比例低等特點，此恰為大陸現行預售商品房按揭制度不足之處。 爰此，本文建議得參考台、港的預售制度，進行以下近期措施以改善現行大陸預售商品房按揭制度之缺失：修法明定預售款專戶相關規範並嚴格落實執行，以及調降購屋者預售資金支付比例。就中長期措施而言，本文認為最佳的調整建議為：全面檢討修正大陸預售制度相關法律與行政規範，試行台灣現行預售屋強制履約保證機制，確保預售屋完工機率，以符合交易各方當事人之權益。 / In recent years, China’s economic slowdown leads to endless problems of unfinished buildings. Besides economic climate, imperfect mortgage system for pre-sale commercial housing in Mainland China largely contributes to these problems. After the analysis of mortgage system in China and contentious issues thereof, the thesis finds that imperfect mortgage system is due to only established principles rather than specific regulations in relevant legal systems and limited law enforcement by administrative authorities. To solve issues on unfinished buildings and insufficient protection for house buyers, the thesis studies well established and comprehensive transaction security system on pre-sale commercial housing in Taiwan and Hong Kong, and their advantages are thus concluded as: the enforcement of Escrow system, the establishment of special financial account earmarked for the building fund, the control of the payment for the earmarked building fund, and the reduction of a down payment before handover. These advantages reflect the inadequacies of current mortgage system in China. In light of this, the thesis suggests the following short-term measures with reference to pre-sale systems in Taiwan and Hong Kong, including: stipulating rules as to special pre-sale financial account, enforcing those rules strictly and reducing the portion of down payment. In mid - to - long – term goal, the suggested best strategies herein are to comprehensively review and amend relevant laws, regulations, decrees and policies and launch current mandated Escrow system in Taiwan. By those strategies, the closing of pre-sale housing can be ensured to meet interests of all parties involved in the transaction.