產品的屬性與價值為影響消費者選擇行為的重要因素之一，然而回顧鄉村旅遊研究，鮮少探討鄉村旅遊產品的屬性與價值關係。本研究目的為了瞭解鄉村旅遊產品之屬性、結果與價值內涵，以期望價值理論為基礎，並運用方法目的鏈之方法，透過一對一階梯式深度訪談鄉村旅遊權益關係人共51位。藉由方法目的鏈的三個層級，逐步引導受訪者探索鄉村旅遊的最終目的，並建立價值階層圖。研究結果顯示整體鄉村旅遊屬性10個、鄉村旅遊結果9個與鄉村旅遊價值7個，其中農產豐富、生態多元與特殊遊憩資源為首要屬性，連結慢活、多樣化與生活體驗之結果，最終價值為永續經營。研究結果提供管理者與經營者有用的旅遊行銷策略，以提升鄉村旅遊產品屬性價值。

Attributes and values of products are important factors that influence consumers’ choice behavior, however, rural tourism studies have rarely investigated the relationship between attributes and values of rural tourism products. Based on the expected value theory, the purpose of this study was to understand the attributes, consequences, and values of rural tourism products. The study applied the means-end chain method to recruit 51 rural tourism stakeholders. In-depth one-on-one interviews were performed to ascertain these stakeholders’ thoughts about rural tourism products. Based on the results, we established an attribute-consequence-value chain model and explored the values of rural tourism stakeholders. The results showed that 10 attributes, 9 consequences, and 7 values could be generalized. The study found that rich agriculture, multi-ecology, and special recreation resources are the primary attributes. Slow-pace life, diversification, and living experience are the major consequences. Ultimately, the main value in rural tourism is sustainability. The findings not only can provide managers and operators with useful information for tourism marketing strategies, but also enhance the value of rural tourism product attributes.