摘要:Purpose. To compare the differences in rural household livelihood capital before and after the development of rural tourism to derive factors that affect rural household livelihood capital. Methodology. This study establishes a household livelihood capital index system to determine the total livelihood capital owned by rural households. Findings. After the development of rural tourism, regardless of farmers participating in rural tourism or not participating in rural tourism, their livelihood capital has increased, but the growth rate of livelihood capital of farmers participating in rural tourism is significantly higher than that of non-participating farmers, especially social capital and financial capital. Originality. This study is based on the sustainable livelihood analysis framework developed by DFID, analyzes the characteristics of farmers’ livelihood capital and livelihood activities, and discusses the differences of farmers’ livelihood capital before and after rural tourism development.