This paper aims to compare the concept and the situation of the mainland farmer with that of Taiwan B&B and to analyze their correlations and differences in order to obtain a clear idea of the farmer phenomenon. The paper concludes that farmer at large falls behind B&B on the microcosmic management level. Furthermore, the paper points out that it is the individual discrepancy that leads to the result, that is, the discrepancy between the urban and the rural and ”Country Squires” and multigenerational peasants. The issue can't be solved through a short-term cultural spread and job training. And thus we have to find out a new approach such as reducing policy restrictions, system barriers and individual stereotypes to settle the discrepancy.