中文摘要：

研究目的：探讨耕地保护县（市）财政补偿思路与方法。研究方法：实证分析法。研究结果：（1）2009年江苏省耕地保护县（市）财政补偿的平均价值标准为0．63万元／hm2，有25个县（市）域耕地赤字，确定为耕地保护补偿主体，有39个县（市）域耕地盈余，确定为耕地保护受偿主体，需要通过财政转移支付补偿金68．32亿元；（2）省辖市耕地赤字量占赤字总量82．22％，县域耕地盈余量占盈余总量的92。49％；（3）建议将耕地保护补偿纳入到省与县（市）财政转移支付的决策中，耕地赤字的县（市）将补偿资金上缴省财政，由省财政将补偿金下解到耕地盈余的县（市）财政，从而真正形成对发达与欠发达地区耕地保护的双向激励。研究结论：耕地保护县（市）财政补偿是耕地保护补偿的关键，提出的思路与方法具有较得的可行性．

英文摘要：

The purpose of this study is to explore the idea and method of the county-level financial compensation for cultivated land protection. Empirical analysis was employed. The results indicated that 1 ） the average standard of the county-level financial compensation for cultivated land protection of Jiangsu province was 0.63 × 104 Yuan per hm2 in 2009. Twenty-five counties were suffering from the arable land deficit and needed to pay the cultivated land protection compensation; meanwhile, thirty-nine counties met the requirement of arable land preservation and even with surplus, and would receive the cultivated land protection compensation. The total financial compensation was 68.32 × 108 Yuan. 2） the county surplus of the cultivated lands accounts for 92.49% of the total, and the province-level city deficit accounts for 82.22% of the total. 3） the cultivated land protection compensation should be taken into account in the province-county transfer payment. The county with deficit should transfer the compensation to the provincial finance account and then the provincial government will transfer the compensation to the counties with surplus. The conclusion was that the county-level financial compensation is a key to the compensation for cultivated land protection, and the ideas and methods brought forward in this study were of better feasibility.