Divided into four phases to be carried out step by step:
1. Establish tourism orientation and promotional and developmental focuses; through the initial survey of environmental resources, conducting detailed evaluation and analysis of the National Scenic Area's natural and cultural tourism resources, and the performance of environmental capacity and other basic surveying work, the following promotional and construction focuses have been chosen:
- 5 major promotional themes： Mazu religious culture, terns in their natural habitat, experiencing a new paradise, warriors' return to glory, and secrets of the battlefield.
- The development of four major tourist areas: Beigan Recreational area from Banli to Wusha, Peace Memorial Park, Nangan Beihai recreational area, and Mazu religion park area.
- Plan strategies aimed at target markets, focusing on specific groups.
- For birdwatchers- target the international birdwatching and ecotourism market, inviting international bird experts to take sightseeing trips in Matsu to explore possible bird watching trip itineraries.
- For military enthusiasts- the Peace Memorial Park, and survival war games; attract the target group by holding camps offering simulated combat experience.
- For families- promote leisure travel with in-depth itineraries that incorporate both leisure and cultural experiences.
- For the athletically inclined- challenging Matsu cycling and canoeing in the ocean
2. Make progress on major work elements year by year:
- Promotion and Publicity: Establish a distinctive “Matsu” logo; develop the Chinese Crested Tern as a mascot; actively participate in travel fairs and step up media publicity, and cooperate with the relevant entities to hold publicity and promotional activities, shaping a tourism concept of Matsu as "paradise on the sea” and increasing its domestic and international visibility as a travel destination.
- Development and Construction: Taking the four major tourism areas as the focus of development, developing scenic sights in the four major recreational systems of Nangan, Beigan, Dongyin, and Juguang, establishing a regional travel services system, creating welcoming imagery at the entry points to the four townships and five islands, install interpretive placards and signs throughout the region, and maintaining and renovating scenic sites, among other work.
- Active reuse of military facilities： Actively collaborate with the military with regards to opening disused military strongholds and renovating them so they become distinctive sites with potential for tourism development; actively promote activities drawing on the military theme, creating talking points and highlighting Matsu’s distinct military background.
- Preservation of traditional villages： Continually move the Matsu Region Traditional Village Preservation Project forward, primarily focusing on the overall scenic improvement of the three major village preservation areas of Qinbi on Beigan, Jinsha on Nangan, and Fuzheng (including Dapu) on Juguang, the repair of structure is of value in traditional villages throughout the Matsu region, training interpretive guides and restoration workers, and providing guidance in the overarching construction of local industries and communities, among other work.
3. Align the power of industry and the government, and encourage a collaborative social effort to develop tourism：
- Gather members of government and industry into working circles and industry alliances to focus thinking on the broad interests of the region and work together to develop tourism in Matsu.
- Provide guidance to those operating tourism-oriented businesses to improve quality.
- Assist local people to renovate the community environment and follow.
- Train volunteers in support and interpretation services.
- Outsource management of facilities at tourist site