Taiwan’s rural areas are currently facing important food problems and the dilemma of human inheritance. Based on the United Nations’s belief that rural women must be empowered, they are a key force in promoting agricultural and rural development, as well as food security and nutrition, by harming the environment and improving the poor. Food security and livelihoods and production activities that revitalize production and sustained economic growth have made important contributions to sustainable development. They are also important and active in the implementation of employment policies, social integration, regional and rural development, agriculture and environmental protection. Through the reflection and verification of basic theories and theories, this research conducts research on the value of structural rural food preparation and innovation. This research uses the in-depth focus group interview method and questionnaire survey method to focus on the women's home economics groups in the Taiwan Farmers Association to analyze the business model of food preparation and inheritance. The results of the study show that there are five dimensions in the business model of agricultural food preparation and inheritance of women's home economics groups. The contribution of this research is as follows: In response to the threat of the COVID-19 pandemic and changes in rural food in Taiwan, this research has constructed an indicator model of rural food preparation and innovation value. It can be used as an important reference for the inheritance and development of Taiwan's agriculture and food.