Establishing a set of scientific and democratic mechanism of interests balancing is an important way to ease the conflict in land expropriation .After decades of legislation reform of land expropriation , the mechanism of interests balancing in land expropriation is becoming more improved in Taiwan area .The con-crete contents include defining three kinds of interests that should be balanced in land expropriation , determi-ning the proportion principle as the basic principle of interests balancing , forming the stage structure of inter-ests balancing , and attracting public participation in the land use planning and land acquisition .Although there are many differences in both political system and land system between Taiwan area and mainland , and there are some deficiency in the mechanism of interests balancing in Taiwan Area , mainland China still can get some positive or negative enlightenment .%建立一套科学、民主的利益衡量机制，是缓和土地征收矛盾的重要途径。经过数十年的土地征收立法改革，我国台湾地区土地征收中的利益衡量机制得以不断完善。其具体内容包括：确定土地征收所需衡量的三种利益、以比例原则作为利益衡量的基本原则、形成利益衡量的阶段性构造，以及在土地使用规划与土地征收中吸纳公众参与。虽然在政治制度与土地制度方面两岸存在不少差异，且台湾地区土地征收中的利益衡量机制还存在种种不足，但我国大陆地区完全可以从中得到某些正向或反向的启示。
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