"Action is the beginning of knowledge, and knowledge is the success of action". In order to respond to the call of the national policy of "three rural areas", and combine theory with practice, on August 11, an investigation team led by Huang Hua, vice president of the school of Finance and taxation of Guangdong University of Finance and economics, and composed of graduate students from the school of Finance and taxation, the school of economics, the school of tourism culture and geography, and the Guangdong business school, took "town economy, rural collective economy, Yunfu stone, and Industrial Park" as the research theme, Embarked on the road to carry out practical research in yun'an District of Yunfu City. In the morning, the research group gathered with the government of Yun'an district and held in-depth talks with various departments. From the forum, the investigation team learned that in recent years, Yun'an district has comprehensively implemented the characteristic agriculture and wealth project of "one village, one product, one town and one industry". All towns and villages have found a good development orientation based on the actual situation, highlighted the regional characteristics, industrial characteristics and product characteristics, and created a highlight of rural characteristic industries. The three leading industries of beef cattle, flower seedlings and pigs have been completed. Shidi village of Baishi town has formed nearly 10000 mu of four major industries dominated by fortune trees, citrus, vegetables, watermelon, etc., and vigorously carried out rural tourism and e-commerce poverty alleviation. It was successfully selected into the eleventh batch of national "one village and one product" demonstration villages and towns, achieving a breakthrough in the national demonstration villages and towns in Yun'an district. The collective economy of 114 villages (communities) in the whole district "broke zero", and more than half of the villages had an annual income of more than 100000 yuan; The excellence rate of the 2021 "beautiful market town" special competition was the first in the city and won the "top 100 demonstration counties and cities for Rural Revitalization in China in 2021". It is understood that the research group has summarized the experience of Yunan District in exploring rural economic development: lighting the "red engine" of Rural Revitalization with high-quality party building, forming a good situation of Party organization leading, Party member demonstration, mass participation and joint promotion of Rural Revitalization; Build a strong team of leading geese, promote the "double improvement" of the ability and quality of rural cadres, include 242 party members and cadres into the management of the reserve talent pool of village Party organization secretaries, organize 58 "village officials" to study in Colleges and universities, implement the "returning geese", "cultivating geese" and "strengthening geese" plans, and carry out training courses for the cadres of the village (community) "two committees" focusing on the construction of grass-roots party organizations and rural revitalization; Through the fund operation mode, financial support funds at all levels and self raised funds at the village level are used to establish a collective economic development fund pool, which is operated by the government-owned assets company, and the profit-making income is returned to the economically weak villages included in the support scope. During the nearly one hour exchange interview, representatives of various departments also shared the thorny problems and challenges he had encountered in promoting the town economy and rural collective economy. They said: "the village and town economy is not a one-sided problem. We need to make more efforts and work together." Representatives of all departments patiently answered the questions raised by the investigation group. At the forum, in addition to obtaining detailed information from the grass-roots level, the members of the research group all said that "they have deeply felt the feelings that practice brings true knowledge, that we should use our legs to measure the motherland, and that we should use our hands to build the township economy." After the forum, in order to further understand the current situation and problems of the development of rural collective economy, the investigation team visited Fulin town under the leadership of the district agricultural and Water Conservancy Bureau. The investigation team had in-depth exchanges with the person in charge of Fulin town breeding base and further strengthened the investigation