发展乡村旅游是我国新农村建设的重要举措，但土地增值收益分配不公平成为影响其健康发展的关键，公平分配机制成为解决问题的核心。 本课题依据乡村旅游土地增值的特性，应用土地产权理论、土地流转理论、利益相关者理论、收入分配理论、旅游管理理论等对乡村旅游土地增值收益分配问题进行理论与实证分析。从要素投入和供求矛盾两个方面分析乡村旅游开发土地增值机理，研究公平与效率、制度安排和土地使用利益博弈均衡之间的内在关系。采用AOMI评估模型建立乡村旅游土地增值评估体系；运用物元分析方法建立乡村旅游土地增值评估的定量计算模型，并以云南为研究对象进行实证研究，从宏观和微观两个层面研究土地增值收益分配管理，构建乡村旅游土地增值收益公平分配机制。为乡村旅游开发土地增值收益分配的"公平原则补偿"提供理论依据、提供发展和完善土地增值收益分配基础理论分析工具，丰富土地价值增值理论体系。为我国乡村旅游健康发展提供理论支持。

The development of rural tourism in China is an important step for the development of a new countryside. However, the unfair distribution of "The Incremental Land Value" becomes the key factor that inhibits the healthy development of rural tourism. The fair distribution mechanism becomes the core issue towards solving this problem. Based on the features of rural tourism land value increments, this project analyses the issues of incremental land value distribution that supports rural tourism. This analysis will explore the issue theoretically and empirically by using theories of the land property rights, land transfer,and encompassing (co-prosperity) interests. This project analyses the rural tourism development and land value increment mechanism not only from the input factors and disparities between supply and demand aspects, but also provides research on the inner relationships among equity and efficiency, institutional arrangement, and the beneficial gains of land utilization. By adopting an AOMI model to build an evaluation system of rural tourism land increment, and matter element analysis to establish a quantitative calculation model of the rural tourism land increment evaluation, this project takes Yunnan as an example of empirical/quantitative from both the macrocosmic and microscopically layers to research the land value increment distribution management system and construct a truly "fair distribution" mechanism of rural tourism land increment. Simultaneously, in order to enrich the Incremental land value distribution theoretical system, and provide theoretical guidance for the healthy development of China rural tourism, this project aims to provide a theoretical foundation of "principle of equity compensation" and be an analytical tool for rural tourism development of increment land.