本文结合定性与定量分析方法，采用比较优势指数法，分别从山西省各地市牛肉生产和养殖现状等角度，对研究区农村肉牛养殖比较优势进行深入分析。结果表明，LL、SZ、DT、JZ、XZ和TY市具有肉牛养殖规模比较优势；LL、XZ和TY市具备肉牛养殖效率比较优势；LL、XZ、JZ、DT和TY市具有肉牛养殖综合比较优势。研究区农村肉牛养殖比较优势总体呈现由南至北逐渐升高的趋势，晋北地区的比较优势高于晋南地区。晋北及晋中地区得益于自然条件和政策优势，养殖规模和养殖效益均明显高于晋南地区，是山西省主要肉牛产业基地。晋南地区集约化程度高于晋北地区，交通便利、饲料丰富和科技带动示范作用明显，其在大型家畜养殖方面暂存在短板，更倾向发展小型畜禽产业。基于此，提出充分发挥区域资源禀赋优势，运用科学技术提高养殖效率，合理布局调整做强区域优势等策略，以促进山西省农村肉牛产业高质量发展。

The comparative advantage index method was used to analyze the comparative advantage of rural beef cattle breeding in Shanxi Province from the perspective of beef production and breeding status. The results showed that LL, SZ, DT, JZ, XZ, and TY Cities had a comparative advantage in the scale of beef cattle breeding; LL, XZ, and TY Cities had a comparative advantage in the efficiency of beef cattle breeding; LL, XZ, JZ, DT, and TY Cities had a comprehensive comparative advantage in beef cattle breeding. The comparative advantage of beef cattle breeding in the study areas generally showed a trend of gradually increasing from south to north, with the comparative advantage in the northern part of Shanxi being higher than that in the southern part. The northern and central parts of Jin benefit from favorable natural conditions and policy advantages, with both breeding scale and efficiency significantly higher than those in the southern part, making them the main beef cattle industry bases in the study areas. The southern part has a higher level of intensification than the northern part, with convenient transportation, abundant feed, and significant demonstration effects of science and technology, but it has shortcomings in large livestock breeding and tends to develop small-scale livestock and poultry industries. Based on this, strategies were proposed to give full play to the advantages of regional resource endowments, use science and technology to improve breeding efficiency, and rationally adjust the layout to strengthen regional advantages, to promote the high-quality development of the rural beef cattle industry in Shanxi Province.