本研究旨在建立環境友善農業經營模式的環境誘因機制，並以稻米市場部分均衡模型為基礎，模擬不同農地利用情境之最適農業環境政策，分析不同農業經營決策的投入要素補貼額度，及其對資源分配、價格、社會福利產生的變動情形。根據實證分析結果，研擬出我國農業環境補貼政策之重要建議。首先，適度調整不同農地利用方式的補貼額度，在最適農業環境政策的目標下，應對產銷履歷稻米與有機稻米的農地補貼額度，分別為每公頃13,906元與21,391元；相對的，休耕農地的補貼金額則應減少每公頃39,28元。其次，農業環境補貼制度未來應將生產要素列入管理範圍，在考量到農業環境品質的維護下，未來政府應減少化學肥料的補貼金額，每公噸約為32元，以降低農業環境的負面外部性。最後，農業環境補貼政策在追求社會福利極大化時，應同時考量農業生產的正負面外部性。在所有的農地利用方案中，以有機稻米可產生之社會福利價值為最高，甲烷排放量價值卻只增加約一百萬元，而地下水涵養價值卻可上升5.13百萬元，故有必要擴大推廣有機農業生產。

The objective of this study is to evaluate economic evidence and compare the impacts of different farming practices on environmental quality. This study uses data from the Agriculture and Food Agency and the Water Resources Agency to construct a partial equilibrium model for the rice production. The model simulates different farmland use practices, including convetional, organic, traceability farming, and land set-aside. Empirical results suggest that the organic farming and traceability labelling practices should be subsidized by NT$ 13,906 and NT$ 25,283 per hectare, respectively. In contrast, the current payments to farmers in the land set-aside program are too high. Based on findings, we suggest that a direct payment of NT$ 39,287 should be deducted from the current payments. Consequently, government should continue to promote the adoption of the organic farming and traceability labelling practices. The reduction in short-term land set-aside program and chemical fertilizers subsidies should be also considered.