本研究針對臺灣土地利用轉換之生態系統服務的給付金額進行探討，以檳榔園、休耕農地及裸露林地為研究對象，評估不同土地利用之轉換造林情況下，生物多樣性、碳吸存效益，及病蟲害防治之生態系統服務價值。研究結果顯示，全臺檳榔園轉換為造林地，每年每公頃之生態系統服務給付上限為24,862元，每年給付上限總額為1,060,654,695元；全臺裸露林地轉換為造林地，每年每公頃給付上限為122,823元，每年給付上限總額為8,742,208,887元；全臺休耕農地轉換成造林地，每年每公頃給付上限為14,371元，每年給付上限總額為695,243,950元。本研究並提出以下建議：（1）未來若想將森林生態系統服務之概念納入相關政策給付規劃，建議與現有政策整合，以避免有重複補貼或給付之誤解。（2）建議未來制定生態系統服務之相關政策時，應考量可能之需求，調整不同族群中所須投入的政策溝通成本。（3）政府在訂定森林生態系統服務給付相關政策時，可增加病蟲害防治的生態系統服務功能，以提出更完善的生態系統服務給付政策。

The rapid changing of the environment and climate has raised awareness of global environmental issues. In addition, more and more countries have established programs, policies, and strategies related to the environment. Among these programs, Payment of Ecosystem Services (PES) plays a significant role. In the programs of PES, Land-Use Change could also change the quantity and the quality of Ecosystem Services. There has been much research investigating the Ecosystem Evaluation, especially in forest ecosystem services, however, up to now little research has been conducted on the payment of land use change among the PES programs. Therefore, this research focuses on the land use changing payment of forest Ecosystem Services. Using areca garden, bare land and fallow land as research objects, this study evaluates the ecosystem service value of biodiversity, carbon sequestration, and pest control under different Land-Use Change conditions. In this study, the forest Ecosystem Services under Land-Use Change are regarded as a situation undergoing multi-faceted change, so the Choice Experiment is used. Compared with the case of using the Contingent Valuation Method, the main assumption is to query the willingness to pay for each attribute separately. The Choice Experiment is selected to measure the marginal benefit when the attribute level of the natural environment is changed, so it is easier to assess the value of the degree of change of each attribute. The questionnaires for this study were distributed online, using quota sampling and snowball sampling. The distribution of the questionnaires was based on regions. The distribution was conducted from July 2018 to September 2018. A total of 463 copies were issued to respondents in Taiwan, of which 452 were deemed as valid questionnaires. According to the results, considering the situation of the land use changing from areca garden to afforestation, the upper limit of PES per hectare per year is 24,862 NTD, and the conservative estimated upper limitation of PES is 1,060,654,695 NTD per year; considering the situation of the land use changing from bare land to afforestation, the upper limit of PES per hectare per year is 122,823 NTD, and the conservative estimated upper limitation of PES is 8,742,208,887 NTD per year; considering the situation of the land use changing from fallow land to afforestation, the upper limit of PES per hectare per year is 14,371 NTD, while the conservative estimated upper limitation of PES is 695,243,950 NTD per year. Furthermore, according to the results, gender, residential area, individual income, the awareness of PES and the environmental attitude all influence the respondents’ willingness to pay and the preference. According to this research, the following three items are offered to the government: (1) the government should integrate the new compensation programs with the previous programs; (2) the government should provide compensation to landowners when the land use changes from areca land to afforestation in mountainous areas; (3) the government should pay more attention to pest disease protection, which is considered one of the most significant and influential ecosystem services. The results of this research could be applied to future government land use changing PES programs and strategies.