台灣自從加入WTO之後，農產品競爭加大，政府積極輔導農民往精緻農業方向發展，將傳統農業轉型為休閒農場來經營是一大發展重點。因此須將原本的農業資源成功應用於休閒產業，滿足消費者休閒需求並提升體驗價值，以增加遊客前來休閒農場的意願。因此本研究目的在探討創新性休閒農場如何使顧客經由農場所提供的服務屬性，透過結果，連結到遊客心中最深層的價值。本研究先藉由創新之標準，篩選出具創新性的休閒農場。最後選取設施多元並持續成長的南元休閒農場為例。以休閒農場顧客為研究對象，透過階梯式訪談蒐集資料，再利用內容分析法進行編碼並檢測信度，編碼結果歸納出遊客的價值認知層級包含：5種屬性、7種利益結果和6種價值目標，而編碼員之整體同意度達0.96，符合信度水準。最後應用方法目的鏈之分析產生價值階層圖，發現連結關係為：受訪顧客最重視的是遊憩設施與休閒渡假特色兩種「屬性」，得到放鬆心情、舒服、增進家庭情感與健康的「結果」，並進而獲得內心快樂及和諧的「價值」。

Since Taiwan joined the WTO, market competition for agricultural products has increased. The government currently helps farmers develop sophisticated agriculture. The transformation from traditional agriculture to running leisure farms is an important development. Therefore, resources associated with traditional agriculture should be applied successfully in the leisure industry to meet consumer needs and to enhance experiential leisure value, thereby increasing the willingness of people to visit leisure farms. This study explores how innovative leisure farms provide service attributes to customers and their relationship to the deep inner values of customers. Innovative leisure farms are screened using innovation standards. The Nan Yuan leisure farm is chosen as this study's focus, and its customers are interviewed. After collecting data through ladder interviews and applying content analysis to detect reliability, coding results create a hierarchy of cognitive values of tourists, which includes five attributes, seven benefits, and six values. The overall agreement index for research group members is 0.96, which meets reliability standards. Finally, the resulting diagram from applying the Means-End Chain method shows that the most important attributes to customers are recreational facilities and environmental features.