農地價格隨著研究立場不同，而具有多元的價格型態，本研究採農業使用的角度，以收益法求取宜蘭縣三星鄉的農地價格，將之與實價登錄成交資料比較，並應用多元迴歸分析影響成交價格與收益價格差距的可能因素。 研究結果發現在民國89年後所新辦的農地重劃地區將增加農地的轉用壓力，且當新辦重劃地區內成交農地臨路寬度愈大，則成交價格與收益價格差距愈發明顯，表示新辦重劃區內道路寬度的設計已超出農用基本需求，而增加農地變更使用的可能，此與農地重劃擴大農場經營之目標相互衝突。但透過公約機制與生產制度面的改良，農業經營專區則可能減少農地的變更使用，進而達到保護農業生產環境的理想。另外，在三星鄉內，農舍的興建將擴大農地價差關係，促使農地轉用價值上升，且影響隨著時間遞嬗日益彰顯，顯示農地已面臨愈來愈高的轉用壓力。 / This study looks at difference between income approach value and transaction price at Sanxing Township, Yilan County. With different point of view, the agricultural land will have diversified value types, such as market value and use value. To begin with, we conduct income approach to determine agricultural land value as pure use value. Then, we compare it with transaction price from government statistics, calculating the gap between income approach values and real selling price. Finally, we apply multiple regression analysis to find price gap influence factors. The empirical model presents special agricultural enterprise zones may reduce agricultural land development pressure, and therefore could protect agricultural production environment. But, when at recent constructed agricultural land readjustment area, agricultural land will face much more development pressure which has violated land consolidation objects. Research also indicates that our land face much more development pressure with evolution of the time.