台灣肉牛蓄養成本效益分析-以芸彰畜牧場為例

隨著台灣經濟的發展及接受外來飲食的影響，國人對於肉類蛋白質的需求也越來越高，特別是在牛肉部分。民國60年以前台灣牛肉的自給率達97.7%以上，而進口牛肉早在民國55年便開始有在市場上出現，民國60年到63年因牛肉價格飛漲，政府於民國64開放牛肉進口以平穩牛肉市場價格，台灣的肉牛產業便受到嚴重的影響。台灣本土牛肉的市占率至今僅剩約5.5%，本文以芸彰畜牧場實際經營狀況為例，使用經濟效益分析法及成本效益法分析重新評估台灣肉牛產業的競爭力，並藉此分析肉牛產業對於台灣農業的正向及負面影響，並評估提高國產牛肉市佔率的可能性，以國產本土牛肉代替進口，提升糧食自給率。

關鍵字

台灣牛肉；成本效益分析法；國產牛肉市占率；經濟效益分析法；肉牛產業

並列摘要

Taiwan is facing a raising demand of meat protein as well as economic growth and the impact of foreign diet culture. Taiwan used to have a 97.7% food self-sufficiency rate before 1971, and imported beef has appeared in Taiwan market since 1966. In 1975, Taiwan government allowed beef-importing to stabilize market price due to the skyrocketing beef price during 1971 to 1974. Taiwan beef cattle industry was seriously damaged and leaded to only 5.5% of market share of domestic beef. This study will use Cost-Benefit Analysis (CBA) on Yun-Chang Ranch to re-examine Taiwan beef cattle industry, and analyze this industry’s positive and negative impacts on Taiwan agriculture, as well as assessing the possibility of raising domestic beef’s market share. Eventually raising food self-sufficiency rate by replacing imported beef product with domestic product.