Abstract: Objective With accelerated urbanization, URT（urban rail transit） has become critical infrastructure for alleviating traffic congestion and optimizing urban spatial layout. However, traditional funding models struggle to sustain the massive investments required for URT construction and operation under current challenges such as fiscal constraints, scarce land resources, and stringent local debt controls. Exploring sustainable funding-resource balancing pathways is imperative. To address this challenge, practical approaches for balancing funds and resources in URT development during the New Era are studied. Method Focusing on district-level government funding responsibilities within the municipal-district co-sharing mechanism, with systematic analysis of the fiscal obligations and affordability at district government level, land resources along URT routes are comprehensively sorted, a precision screening strategy for hierarchical land resource classification is innovatively proposed, and a financial analysis model for primary and secondary land developments is established, incorporating land development costs, revenue projections, and market risks to ensure the funding feasibility and sustainability. Concurrently, a set of integrated URT funding-resource balancing pathways is developed, aiming at maximizing URT catalytic effects on economic and social development along the rail transit lines. Result ＆ Conclusion Taking District B in City A for case study, effective fundraising for URT construction is achieved through rational allocation of different plot types. This approach not only mitigates fiscal pressure but also stimulates land value appreciation and regional economic growth along rail transit lines, providing valuable references for URT fundraising solutions and sustainable development.