中文摘要：

基于中国现行的土地制度与政策、行政与财政体制,以江苏省13个省辖市、27个县级市和25个县为研究区域,分析了县级政府多重角色选择与责任规避的机理,揭示了县级政府规避耕地保护的责任,导致耕地过度损失的原因,以及实施耕地保护县域补偿的必要性。在此基础上,进一步探索了构建补偿模式,并进行了实证研究。研究表明：县级政府具有独立经济人的特性,耕地保护与耕地非农化之间存在巨大收益差距,且地方财政收入高度依赖建设用地出让收入,是其热衷于推动耕地非农化的主要原因;要彻底改变这种状况,必须补偿地方政府因保护耕地所导致的财政损失,缩小耕地保护与耕地非农化之间的边际收益差值;在省与县财政转移支付体系中设立耕地保护补偿项目,并以省内耕地现状数量与质量、人均粮食产量及耕地保护的机会成本损失为基准,建立补偿资金转移支付预算模型,不仅具有客观公正性,还具有较强的可行性;如果实施补偿,补偿资金成为耕地保护好且产粮多的县域重要财政收入来源,将会有效激励县级政府耕地保护的积极性。

英文摘要：

Based on current land institutions,policies,and administrative and financial systems in China,we analyzed the mechanism of multiple role selection and duty avoidance by county governments to explore reasons behind their avoidance of farmland protection responsibilities.A compensation model was constructed and an empirical study in Jiangsu was conducted.The results show that the county government is an independent economic entity with characteristics of independent economic self-interest and economic man.There is a huge income gap between protection and non-agriculturalization of cultivated lands,the local fiscal revenue depends highly on the transfer income of construction land so the county government is keen to promote the non-agriculturalization of farmland.In order to change this situation,it is necessary to compensate the lost opportunity cost due to protection of arable lands for the local government,and raise the cost of not protecting arable lands,thereby decreasing the margin income difference between the protection and non-agriculturalization of farmland.A compensation program of cultivated land protection should be established between a province and its counties with a fiscal compensation pattern.Our findings also show the objective feasibility and impartiality for establishing a budget model and transfer system based on the present quantity and quality of cultivated lands within a province,occupancy of grain per capita and loss of opportunity cost due to protection of farmland.If the compensation is implemented,the fund should be an important revenue source for the areas which have more grain production and effective cultivated land protection.