中文摘要：

本文旨在分析我国肉牛养殖成本收益及结构的变化，并基于投入产出模型分析各要素对单位产出的影响。研究结果表明：肉牛养殖经济效益总体呈现增长的态势；仔畜费、饲料费及劳动力费用是三类最主要的要素，三者之和占总成本的比重超过90％，且呈现上升趋势。肉牛生产要素中，仔畜费弹性最大，其次为青粗饲料费和精饲料费，人工投入弹性相对较小；水费和死亡损失对肉牛生产具有显著负影响。

英文摘要：

This paper is to analyze the change of cost-benefit and its structure of beef cattle breeding in China. And on this basis, it researches the influence of each factor on the output of beef cattle breeding based on the input-output model. The results show that the economic efficiency of the beef cattle breeding presents a rising tendency. The input of the main factors accounts for more than 90 percent of the total cost, which including the cub, fodder and labor cost. Besides, those three costs also show a rising tendency. For all beef cattle production factors, the elasticity of cub is the largest, the elasticity of green-coarse and concentrated fodder is followed, and that of labor is smaller than the formers. While the water and death costs have a significant negative impact on the beef cattle breeding.