Abstract: The rural collective economy plays a vital role in advancing rural revitalization and achieving common prosperity. Zhangpu County, Fujian Province, faces the mountains and the sea, with both coastal and inland characteristics, and varies significantly from region to region.Taking Zhangpu County as a case study, this paper systematically examines the current state, income structure, and existing challenges of its rural collective economy based on field research and data analysis. The findings show that while the county’s collective income is relatively high and demonstrates a trend of diversified development, significant disparities exist across different locations.However, there are still shortcomings in terms of development foundation, management of talents and support policies. To address these issues, the paper proposes policy recommendations including expanding income-generating pathways, enhancing policy support, strengthening human resource capacity, and improving the supervision and management of collective assets, aiming to provide insights for the high-quality development of the rural collective economy.