Abstract: Cultivated land requisition-compensation balance is a strictly foundational institution in China for the purpose of protecting cultivated land . It concerns not only balance in qualitative perspective, but also the quantitative. Taking Liaoning Province as an example, the conversion coefficient of each gradation is measured on the basis of the agricultural land gradation and gradation results, and the relations of conversion coefficient of each agricultural land gradation are established. On this basis, two issues were suggested to the noted in the indication of cultivated land requisition-compensation balance, namely, 1) the change regularity of conversion of each agricultural land gradation. 2) the change gradient of conversion coefficient of each agricultural land gradation. The study concludes that it is necessary to establish the quality standard system of compensated cultivated land to ensure the quality balance in cultivated land requisition-compensation balance, as compensating cultivated land based on the conversion coefficient of each agricultural land gradation.