Abstract: Against the backdrop of the "Green is Gold" development philosophy and China's "Dual Carbon" strategy,ecotourism dairy farms have emerged as a significant pathway for the Chinese dairy industry to promote industrial ecological transformation. This study employed case studies of leading domestic dairy enterprises to systematically analyze the mechanisms and practical models through which ecotourism enhances corporate performance. The findings indicated that ecotourism significantly contributes to the improvement of corporate financial performance through multiple channels,including brand value appreciation,product premium pricing,industrial chain extension,and cost optimization. Successful enterprises not only generate direct tourism revenue but also establish differentiated core competitiveness,providing practical references for the green transformation and value re-creation of the traditional dairy industry.

Key words: ecotourism dairy farm, tourism, performance growth, dairy industry transformation, value chain integration