| The problem of irrational planting structure in China for a long time,the planting structure of attach importance to grain and despise forage led to high grain stocks.Affected by the international market,the price of domestic grain has plummeted from 2015,the situation of high cost and low price leading to three consecutive years of loss,the loss of grain farmers’ income,and the waste of agricultural resources.The "Grain to forage" strategy is proposed to solve the problem of irrational planting structure in our courtry,saving food consumption,alleviate the contradiction between between human and livestock food,and ensuring food security.The strategy is also proposed to promoting the transformation and upgrading of animal husbandry,improving the quality of animal products,and ensuring food safety.At the same time,the strategy can reduce the intensive use of land and the input of agricultural production means,improving soil ecological environment.High quality pasture has a good market prospect,the production cost is similar to grain,but the price is relatively high and great market demand.Therefore,the profit is higher than that of planting grain,which can increase farmers’ income.At present,the problems of unreasonable planting structure is also existing in Shandong,the forage palnting proportion and scale is small,the standard herbage market has not been established,lack of cost and benefit information.Lack of income information has an impact on the enthusiasm of farmers to grow herbage.Then the paper by reviewing literature,field investigation,visiting experts,analysis from the perspective of financial accounting and management accounting,based on cost-benefit analysis method,comparative analysis method,qualitative analysis method and other methods,demonstrates from four aspects :the present situation of herbage planting in Shandong province,the cost and benefit of forage planting,comparison of the cost and benefit of plangting grain ang forage.In the last the paper putforward the countermeasure and suggestions about improving forage planting level and income.Planting forage in Shandong has both advantages and disadvantages in terms of natural resources,this has a certain impact on the cost and benefit of production.About the advantages,mainly including the climate conditions in Shandong,suitable for planting pasture and the current market demand is stimulating for production.The problems that exist mainly come from a series of negative impacts caused by the irrational planting structure in Shandong,the cost of overcoming the needs of natural conditions and disadvantages,and the risks brought by the market environment.The climate in the same period of rain and heat in Shandong makes forage easy to corrupt,to ensure the quality of herbage and to stabilize the economic returns.It is also necessary to improve the technological production conditions and increase the investment in research and development.In addition to natural factors,the planting and production of forage in Shandong is also affected by the policy and market environment.Support and subsidies to increase revenue to a certain extent,improve the farmers’ enthusiasm for planting.Market demand provides the basis for the guaranteed price and stable income.But the nonstandard problem of the Shandong grass product market also increases the risk of income.This paper calculated and analysed cost-benefit information of forage planting and processing according to the data and information on forage planting farmers and enterprises in Shandong surveyed by the research group in 2016 and 2017.The research contents are mainly about the cost,price,income and processing process of forage grass.It’s not only a survey of forage growers,but also a survey of forage planting enterprises and forage processing enterprises.This part charged tne fees may occur during planting and processing process,has carried on the detailed analysis to alfalfa and whole-corn planting cost,income and price situation.Based on the major grain crops statistics of Shandong Province,we analysed the variation of major grain crops cost and profit for the last 11 years.The results indicated that the cost of grain cultivation was increasing year by year and the price fluctuates greatly profits had basically reached the bottleneck.According to the three years of the implementation of the "Grain to forage" strategy in Shandong,the impact on the income of farmers has a positive effect on the whole,but there is still a certain gap from the whole industry to realize the profit.It is mainly manifested in the fact that a small scale peasant household is basically not profitable,and the income is not as good as planting grain,but it has good economic benefits for large scale enterprises or farms.Variable cost and fixed cost will happen during the production of forage products.The current market environment of forage industry in Shandong mainly determines the price of forage products,and the level of production technology determines the production level per unit area.In order to further verify the specific production cost and benefit situation of herbage production enterprises in the implementation of the "grain to forage" strategy,and to propose more targeted policy recommendations,more specific analysis is needed.This paper analyzes the specific profit and loss status in the production process by using the cost benefit analysis method,and discusses the pricing of forage products.In the end,the paper puts forward some suggestions on improving the production level of herbage planting and raising the yield of planting.The main directions include six aspects.(1)Advocates of animal husbandry supply side reforms and policies to improving the economic benefit of the herbage consumption terminal.(2)Make programme for the land used for reform to reducing the cost of land use.(3)Improving the subsidy policy of herbage and improving the income of herbage planting.(4)Improve production technology and management level to reduce variable cost.(5)Building a socialized service system to Decentralization of investment risk.(6)Bringing the leading role of grass industry into full play to reducing the planting cost of small and medium-sized farmers. |