以2004-2014年广东水稻成本收益数据为基础，采用成本收益比较法分析了年际间、品种间、区域间水稻成本收益，以及水稻与经济作物的成本收益情况。分析结果显示，近10年来广东水稻生产成本以年均10%的速度增长；稻谷价格上涨幅度远低于生产成本涨幅，导致水稻种植效益持续走低、甚至亏损，尤其是单位面积净利润和成本利润率低于全国平均水平，也大大低于蔬菜、水果、花生等经济作物。笔者认为，广东水稻生产收益偏低的主要原因是规模经营程度低、成本高，因而，提高水稻种植效益的根本途径是发展适度规模经营，提高机械化作业水平。

The rice cost-benefit of comparison between inter annual, varieties and inter regional，and the cost-benefit between rice and economic crops were analyzed, the rice cost-benefit data from 2004 to 2014 as the basis. The results showed that the costs of rice production in Guangdong increased at an average annual rate of 10% in the past ten years；the price of rice rises is far lower than the cost of production rise, lead to the falling of rice planting benefit, even  loss, especially the net profit and cost profit rate is lower than the national average level, and significantly lower than the vegetables, fruits, peanuts and other crops. The author thinks that, the main reason of the low benefit of rice production in Guangdong is due to a low degree of scale operation and high cost, to improve scale operation and mechanized operations level is the basic way of improving the efficiency of rice cultivation.