Abstract: To achieve the dynamic balance between land destruction and land reclamation and ensure that new mines don't owe debts, funds supervision is an important guarantee for land reclamation.Currently, the funds supervision system needs a restrictive and incentive dual mechanism.At first, a co-management account belonging to mine enterprises and land resources administration departments should be established, and the full funds for stage reclamation according to the investment budget in reclamation program be put into the account; Secondly, mining enterprises will prepare annual reclamation fund budget table to apply the reclamation investments after approved by the related administration department of land resources; Thirdly, the funds supervision and project acceptance work of land reclamation will be completed in phase.Meanwhile, the pre-arranged deposit of land reclamation funds for person alteration needs to be prepared.

Key words: Land reclamation, Funds guarantee, Mining rights