我國農業用地實施休耕補貼之相關政策迄今已逾32年，該政策因長期推行，導致大量農田連續休耕及廢耕，致使生產環境惡化及農地資源浪費，龐大的休耕補貼金額不僅侵蝕國家財政亦讓農民產生不勞而獲之錯覺。農委會冀望透過「調整耕作制度活化農地計畫」的政策目標，本研究選取彰化縣福興鄉、芳苑鄉、大城鄉等領取補貼金額將近該縣半數之農業鄉為樣區，目的在於檢視該政策施行是否具有農業多功能性及永續發展，並就計畫產生的問題擬定對策和修正建議。 　　本研究以文獻分析及深度訪談作為研究方法，透過多功能性的多項評估指標檢視研究結果發現：在經濟生產面向中，量化成果達成率極高，活化農地減少影響鄰地耕作，創造小地主大佃農契機，政策執行成果整體偏向經濟生產面；至於社會生活面，則因農村人口老化、青農返鄉誘因不足與耕地取得不易等，不甚彰顯。另於生態環境面，因多施行慣行農法對於環境較不友善。因而，農業多功能性聯合產出特徵不明顯，離農業永續發展目標仍有距離。 　　本研究建議，政府對休耕地活化補貼政策應再作調整，就商品產出面言，加重申報不實罰責及建立政策退場機制，以確保農業競爭力，並考量因地制宜明定復耕作物項目；就非商品產出面言，應排除耕作困難地補貼，增加環境生態或景觀維護補貼，俾利展現農業多功能，實現永續農業目標。 / Taiwan has been subsidizing the fallowing of agricultural land for 32 years. Due to the long period of execution of the fallowing policy, large areas of agricultural land have been continuously fallowed or abandoned, causing the deterioration of production environment and waste of agricultural resources. In addition, the large amount of subsidy has not only eroded the country’s financial situation, but also caused misconception of farmers of reaping without sowing. The Council of Agriculture expects to achieve the policy objective through adoption of “Adjustment of Farming System and Plan of Revitalizing Fallow Agricultural Land.” This study selects half of the agricultural townships receiving subsidies in Changhua County such as Fuxing Township, Fangyuan Township and Dacheng Township as examples. It aims to examine whether or not this policy is able to facilitate agricultural multi-functionality and sustainable development, in order to formulate countermeasures and suggestions. 　　 　This study utilizes literature review and in-depth interviews as research methods. Through various Multi-functional indices, this study discovered the following phenomenon. First, from the perspective of economic production, the extremely high achieving rate for revitailzing fallow farm land reduces the impact on the farming of neighboring fields, and creates opportunity for small landowners to become big tenant-farmers. The outcomes of policy execution are tilted to the economic production. Second, in terms of the aspect of social life, due to the aging population in the farming villages, less incentives for young farmers to return to hometowns and difficulty of acquiring arable lands, it is difficult to manifest results. Last, regarding the ecological environment, owing to the unfriendliness of conventional farming skill, the characteristics of Multi-functional agricultural outputs are unclear. There is a certain distance to go to reach to goal of sustainable agricultural development. 　This study suggests that the government should adjust the Fallow Land Subsidy Policy. As for the output of Commodity outputs, government should aggravate the penalties for false declaration and establish the exit mechanism, in order to keep the competitiveness of Taiwan’s agriculture. It is essential to clearly indicate the replanting items that suits local circumstance. With regard to the Non Commodity outputs, the subsidy for difficult arable land should be abolished. Nevertheless, the subsidy for maintaining environmental ecology and scenery should be increased. These measures can help achieve the Multi-function of agriculture and realize the goal of sustainable agriculture.