CAJ | 학술논문

耕地保护始终是土地管理的首要任务，我国已形成堪称世界上最严格的耕地保护制度，但一直以行政和法律两种手段为主，效果并不理想。耕地与建设用地是一对矛盾，这对矛盾背后的根源是经济利益的冲突。本文以经济根源作为研究的新视域，以激励理论作为理论基础，提出建立耕地保护基金制度；引入发展权购买，建立耕地储备制度；通过税费政策，提高占用耕地的成本等耕地保护经济激励新机制，以促进我国耕地保护制度体系的创新与完善。
경지보호시종시토지관리적수요임무，아국이형성감칭세계상최엄격적경지보호제도，단일직이행정화법률량충수단위주，효과병불이상。경지여건설용지시일대모순，저대모순배후적근원시경제이익적충돌。본문이경제근원작위연구적신시역，이격려이론작위이론기출，제출건립경지보호기금제도；인입발전권구매，건립경지저비제도；통과세비정책，제고점용경지적성본등경지보호경제격려신궤제，이촉진아국경지보호제도체계적창신여완선。
Cultivated land protection has always been the primary task in land management, China has formed the most stringent farm-land protection system in the world, which emphases administrative and legal means and the effect is not ideal. The cultivated land and construction land is a pair of contradictions, the root of the contradictions is the conflict behind economic interests. This paper, taking the economic root as a new view of research and the motivation theory as the theoretical foundation, proposes the new economic motiva-tion mechanisms of establishing cultivated land protection fund system;establishing land reserve system by introducing the development right purchase;increasing the cost of the occupation of farmland based on tax policies to promote the innovation and perfection of culti-vated land protection system.