退耕还林是国家为建设长江、黄河流域生态环境,促进中西部农民脱贫致富,实现中部崛起、西部大开发的科学决策而出台的一项惠民政策。但是,退耕还林补助政策在具体实施过程中产生的矛盾纠纷一定程度上影响了这一决策的价值意义。本文通过对我国有关退耕还林的法律法规及政策进行分析,浅析了退耕还林补助的归属问题。 Returning farmland to forests is a Huimin policy promulgated by the state for building ecological environment in the Yangtze River and the Yellow River basin, accelerating farmers’ prosperity in central and western regions, and making the rise of central China and western development a reality. However, the contradictions and disputes arising from the implementation of the subsidy policy for converting farmland into forestry have to a certain extent affected the value of this decision. This article analyzes the laws, regulations and policies concerning returning farmland to forests in our country and analyzes the ownership of returning farmland to forests.