On the basis of sustainable development, incorporate the Matsu Islands’ natural scenery, village architecture, religious culture, military scenery, historic sites and other advantages into the development of a distinctive, relaxing vacation destination, making it a "paradise on the sea.
Raise the quality of service across the board, constructing a seamless travel system to provide travelers with a better, friendlier, more convenient travel services environment in line with international standards to attract domestic and foreign tourists and backpackers to travel in Matsu; bring in skilled volunteer interpreters/ guides from the Tourism and Recreation Department, the Forestry Bureau, and other departments to raise the overall quality of service In the Matsu region.
Establish complete tourism-related physical facilities and activities, spurring the development of the local tourism industry and increasing its value; connect administrative authorities with business operators, linking information on attractions, transportation, lodging, and other travel services together.
Control and reduce the environmental impact of development or tourism and leisure activities, and incorporate conservation concepts into recreational activities in order to promote them unobtrusively and achieve the sustainable exploitation of tourism resources.