Abstract: Promoting the appreciation of rural natural capital and exploring the transformation of resource value are the core supports for the implementation of the rural revitalization strategy. Based on the connotation and improvement mechanism of resource value, and with the core logic of 'bidirectional empowerment of the subject and object', this paper constructs a framework for the full-process planning path of rural resource value. Taking the Xi'an Community in Nanhai District, Foshan City, Guangdong Province as the practical object, and in combination with its endowment characteristics and development predicament of abundant ecological resources but low efficiency in development, this paper puts forward targeted value improvement strategies such as reshaping the landscape of mountains, water and cities, transforming ecological products, enhancing collective assets, and coordinating the interests of multiple parties. It also formulates implementation action guidelines from three aspects: facility support, land preparation, and phased development, ultimately forming a complete planning path of 'theoretical frameworkpractical diagnosis-strategy proposal-implementation guarantee'.