平均地權為國父手創的民生主義土地政策，亦為我國憲法所明定之基本國策，旨在透過「規定地價」、「照價徵稅」、「照價收買」、「漲價歸公」的辦法，而促進「地盡其利」實現「地利共享」的目標。 過去平均地權的實行僅限於都市地區，致使都市邊緣、新發展地區地價暴漲，漲價均歸於私囊，成為土地投機的溫未，妨礙土地利用，影響社會風氣，經各方面多年的努力，平均地權條例終於在民國六十六年一月十八日由立法院完成三讀，同年二月二日由總統公佈施行，將實施範圍擴及全面，並於六十六年十月一日及六十七年十月一日分兩梯次分別完成規定地價工作。惟自第一梯次規定地價至今已歷一年有餘，其間農民對實施平均地權之反應如何？實施之結果對農地移轉產生何種影響？是否增加農民的負擔？等等問題尚未聞及已作過具體有系統的調查研究，而此項研究乃對全面實施平均地權效益之評估關係密切，必須作實地訪問調查，始能瞭解全面實施平均地權之功能及其對農業發展之影響。故筆者乃針對這些問題作實地訪問調查，並搜集有關資料，加以分析探討，至本文之內容，略陳於後。 第一章緒論：首先敘述研究動機及研究目的，再對本文的研究範圍加以界定，並提出研究方法。 第二章平均地權之理想與實施：內分兩節，第一節在說明平均地權之意義與目標，並分析其與規定地價之關係。第二節則敘述臺灣實施平均地權之沿革及全面實施平均地權所具之意義。 第三章臺灣農地規定地價之方法：先說明規定地價常用之方法，次敘述臺灣辦理農地規定地價實際作業程序與辦理成果。最後，根據實地訪問調查所得之資料，加以分析檢討並提出建議。 第四章農地規定地規定地價後對農地移轉之影響：主要是根據實地訪問農戶所得之資料，及至有關機關搜集規定地價前後農地（田、旱地目）實際買賣移轉情形，加以分析探討其原因所在，並提出改進建議。 第五章農地規定地價後對農民稅負之影響：分別就(一)規定地價前農民對田賦與契稅方面的負擔，(二)規定地價後農民對地價稅與土地增值稅的負擔，加以分析比較。最後，就規定地價而不課地價稅及農地移轉時課征土地增值稅的場合，加以檢討並提出改進建議。 第六章結論與建議：根據以上各章的分析與檢討，提出綜合性的結論及建議以供參考。

我國為配合加入WTO，紓緩日後大量農產品開放進口，對本土農地利用管理與農業生產所帶來的衝擊，政府乃大幅度修正農業發展條例（以下簡稱農發條例），以為因應。該條例及配套法案業於民國八十九年一月四日、六日及十三日經立法院三讀通過，並由總統於同年一月二十六日公布施行。本次農發條例之修正要點，在農地政策方面，主要側重於農地合理的利用、有效地管理與適當的釋出，其中最大的轉變在於調整為「放寬農地農有，落實農地農用」原則，不再限制農地移轉承受人之身份與資格，並有條件地許可農企業法人承受農地。這樣的變革，旨在建立更為開放競爭的耕地買賣市場，增進耕地的流動性，以利農業經營者取得耕地，調整農業經營結構，應值贊同。然而，條文內容有無疏漏不妥？仍有待深入檢討；條文原則性的規定能否落實？尚待相關法令的配合修訂，方能儘速建立合理農地利用、管理與釋出機制，以確保我國的農業發展。 　　緣此，本研究乃就農發條例之研修條文內容，深入探析農地政策與移轉規定之轉變，同時藉由實地調查（問卷調查與深度訪談）及拜訪農政等單位，以瞭解移轉制度變遷之實施現況及其對農業經營之影響程度，並訪察農業經營者之意向及博採各方之想法，據以確實地檢視現行農地移轉制度有關之爭議與問題，再提出研修現行條文、修訂行政命令及研議配合措施等改進意見，冀能有助於促進農地合理利用，並供後續法律修正、執行之參考。最後，再綜合本研究之成果，推衍以下結論： 　　一、調整農地農有制度係時勢潮流，農地農用管理機制應詳加落實。 　　二、實證調查發現，受訪者大抵認同目前農地移轉制度之變革規定，惟對促進農地流動及帶動農業升級助益不大。 　　三、引進農企業法人承受耕地之成效不彰，且牽涉法令繁多，亟待整合修訂。 　　四、制度規則未能公平提供誘因，且未能有效減低執行面之不確定性，應儘速檢討改進並確實執行之。 　　五、農民與農企業法人普遍欠缺對相關法令資訊的瞭解，應加強相關人員之專業訓練與宣傳輔導。 　　此外，在研究過程中，發現仍有相關課題有待未來後續研究，以促使農地更有效利用管理，並能確保農業永續發展，建議如下： 　　一、健全農企業法人承受耕地之管理制度。 　　二、建構重要農業區之區分與保護機制。 　　三、進一步研究農業產銷班與農地利用之關聯性。 / For joining WTO and moderating the impact of the import of agricultural products on agricultural lands use and, management and production, our government reacted by revising the Agricultural Development Act (ADA). The ADA has been revised by the Legislative Yuan on January 4 and promulgated by the Presidential Decree on January 26, 2000. The main point of the revision is to emphasis on reasonable farmland uses, effective management and adequate release of the land regulations in the agricultural policy. The main change is to adjust ADA’s principle from “the right to own and use farmland to be limited to the farmer” to “the release of the restriction on farmland transferee and realization of the substantial farmland uses.” The revision does no longer set a limit to the status and qualification of transferees and permits the transferable rights of agribusiness on some certain conditions. It is approved that the revision is to establish a more open and competitive arable land market, to improve the liquidity of arable lands, to facilitate the acquirement of arable lands for agribusiness, and to adjust the agricultural production structure. However, we should review the completeness and realization of the revised ADA after the promulgation in order to assure the agricultural development. 　　Therefore, the main purpose of this thesis is to probe into the change of the agricultural land policy and transfer regulation from the provisions of the revised ADA, examine the exercising of transfer system change and its influence on agricultural operation, investigate the intention of agricultural managers for reviewing the relative debates and issues, and then offer some advice as references of revision in the future. The conclusion is described as follows: 　　1.It is a trend of the times to adjust the transfer system that the right to own and use farmland is limited to the farmer, and the mechanism of assuring the substantial farmland uses should be realized. 　　2.From empirical research, the interviewees almost agree to the new agricultural land transfer system, but think that it is not useful for accelerating the liquidity and promoting the level of agricultural industry. 　　3.It is not significant on introducing agribusiness to be the transferee of arable lands, and it is necessary for our government to integrate too many relative and complicated laws. 　　4.We should review and implement the revised ADA because the rules themselves cannot provide fair incentives and effectively reduce the uncertainty from exercising it. 　　5.Farmers and agribusinesses lack the knowledge of relative laws, so the government should enhance them the professional training and give them consultant service. 　　In addition, from this research, we also found that some issues need to be studied for effective management of agricultural lands and sustainable development of agricultural industry in the future. 　　1.How to sound the management institution when agribusinesses want to be the transferee of arable lands. 　　2.How to designate important agricultural zones and establish protection mechanism. 　　3.Study the correlation between the agricultural product marketing class and agricultural land uses.