对比分析我国各省市耕地储备（占补平衡）指标交易的具体做法，在交易对象、原则、管理权限和主要资金来源等方面基本相同，而交易的市场化程度、指标储备和交易的管理细则等差异较大。广东省耕地储备指标交易制度在耕地指标市场交易平台建设、交易方式与程序管理、交易后耕地的维护管理等方面进行了革新改进，但也存在交易指标使用管理缺失和权益分配管理不清等问题。完善我国耕地指标交易制度，应从建立有偿使用机制和市场化运作模式、强化指标交易和使用监管、严格补充耕地的质量评估和交易后的使用维护管理、引入社会资金和合理调整利益分配等方面着手，以实现耕地资源的最优利用。% A comparative analysis revealed that the specific methods for the trading system of cultivated land reserves of China's provinces and cities are basically same in the aspects of transaction object, principle, administration authority and main sources of capital finance. While there are large differences among the level of marketization of trading, detailed management rules on reserves and trade. Although the innovative improvements in the construction of cultivated land market trading platform, terms of trade and program management, as well as maintenance and management of the cultivated land after trading have been made in Guangdong province, some problems such as lack of use and management for trading indicators, and confused management and allotment of rights and interests are also existed. In response to this, this paper proposes that in order to improve the trade system for cultivated land reserves, the paid utilization mechanism and marketing operation model must be established. Target trading and use regulation also should be intensified. At the same time, the quality assessment on cultivated land must be strictly replenished. The maintenance and management on the cultivated land after trading must be enforced. The social capital can be introduced, and the benefit distribution should be reasonably adjusted, thus realizing the optimal utilization of cultivated land resource.
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