本研究主要以市場價值，評估蘭嶼水芋田作為社區保育區之可行性。市場價值包含營運之成本與營運之收益。蘭嶼水芋田之營運成本包含勞動成本、水芋田維護與耕作成本等，此項成本之評估依據主要來自勞動力投入之機會成本與灌溉設施維護之實際支出。勞動力投入之機會成本先區分耕作者是否有其他工作機會，如工作者為失業勞工或僅能從事水芋田耕作，則其勞動力之機會成本為0。如耕作者有其他工作機會，則其勞動成本以其放棄之薪資為基準。因缺乏全島薪資之資料，故以法定最低工資為聘僱薪資。水芋田營運之收益主要來自水芋田之生態觀光與販售水芋之所得。此項收益之資料來自遊客之問卷調查。本研究發現蘭嶼全島之水芋田可產生相當之市場收益，顯示水芋田作為社區保育區可能得到市場經濟之支持。然此蘭嶼水芋田社區保育區是否能自我維持、永續經營，亦取決於市場收益分配之機制以及生態環境之所需。市場收益分配機制涉及法規之可行性，生態環境所需則有賴生態監測進一步確認。整合市場價值、分配機制、生態監測之資料，方能共同研析蘭嶼水芋田作為長期永續社區保育區之可行性。

We evaluated market based incentives for managing taro ponds in Lanyu as an ICCA. The evaluated market based incentives include costs and benefits of managing taro ponds. Costs are estimated by labor costs and costs of maintaining irrigation systems. Benefits are estimated by revenue from selling taro and conducting ecotourism in taro ponds. The estimated benefits are significant and can support some taro ponds to be managed as ICCA. However, the size of taro ponds managed as ICCA also depends on distribution of taro related benefits and status of taro ecosystems. It is crucial to integrate the results from market study, legal evaluation and taro pond environmental monitoring to determine the possibility of managing taro ponds as ICCA.