Abstract:To address the challenges of single?function traditional transportation infrastructure and insufficient value conversion of landscape resources along routes, this paper explores innovative paths and operational mechanisms for the cultural value of landscape resources under the framework of road-based economic development, and examines how the 'Two Mountains' principle informs regional development. Combining policy text analysis with empirical case studies, this study takes the 218?km Most Beautiful Scenic Highway Encircling Nankun Mountain and Luofu Mountain in Huizhou, a pioneering project of the 'Highquality Development Project for Counties, Towns and Villages' in Guangdong Province, as the research object. It systematically analyzes the internal coupling logic between road derivative economy and cultural?value innovation of landscape resources, and summarizes practical paths and comprehensive benefits of such cultural?value innovation. The results show that through the in?depth integration of 'Transportation + Tourism + Culture + Ecology ', the project establishes a local cultural narrative system themed on Su Dongpo culture and Hakka folk customs. Relying on spatial carriers such as themed service stations and artistic nodes, it transforms underused landscape and landscape?cultural resources into visitor experiences and locally offered services, forming a complete development path of 'road?led guidance - resource integration - industrial linkage - value appreciation'. This case illustrates the potential contribution of road derivative economy on the cultural value conversion of landscape resources.