Since Taiwan joined the WTO, agricultural sector has been focusing its efforts on issues of internationalization and liberalization. This change has brought the domestic farmers great impacts. As high-tech products are the main exports of Taiwan, the only resolution for rural sector is to transform into areas of high quality for living. Therefore, integrating the demands from non-rural areas and reforming rural culture becomes the essential concepts for rural development. The way of elaborating rural culture asset is the critical factor for rural development. The main purpose of this thesis is to construct a promotional plan for the culture of Mei-nong village at Bei-nan county of Taitung country in Taiwan. By reviewing references on relevant issues concerning culture management, this thesis collects six influential factors for the promotional plan, namely, cultural assets, rural industries, geographical location, public counseling, consumers, and operation strategies. A questionnaire was designed by consulting some experts, who identified the factors for the survey on the attitude and the anticipation of the focus group including the local residents, agricultural extension staffs, and local business employees. Result showed that 31 rural culture characteristics, which can be grouped into 6 dimensions, are critical for a successful plan. This thesis further conducted the second-phrase survey and obtained the final key factors for an effective promotion plan for the village.