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Based on the analysis on the status quo of natural resources input in grain production and on the policy of grain subsidies, this paper puts forward a new idea - establishing grain subsidies through assessing the value of the natural resources in grain production. The assessment of the natural resources in grain production provides rationale and reference standard for the policy of grain subsidies, which will promote the sustainable use of natural resources accordingly. This paper concludes: (1) it is necessary for the grain subsidies to assess the full value of natural resources,including economic value, ecological value and social value; (2) the govment should give farmers direct subsidies or environment subsidies according to the economic and ecological value of natural resources in grain production; (3) the social value of natural resources can be realized by establishing the country social security system, taking the social value as the criterion for the payment for part of farmers insurance.