The excellent agricultural culture carries the spiritual genes and collective memory of the Chinese nation and constitutes a distinct identity and precious wealth for the Chinese nation. From the perspective of value implications in the context of “the second integration”，the inheritance and development of the excellent agricultural culture preserve the national memory，inherit and develop Marxist traditional cultural theory，enrich wisdom for rural governance，and highlight the unique advantages of Chinese-style modernization.In terms of the essential process，the process of inheritance and development contributes to enriching the cultural life entity of Marxism，facilitating the interaction and connection between tradition and modernity，re-creating values，and comprehensively exploring the path of rural cultural revitalization with Chinese characteristics.From the perspective of real-world challenges，the process faces difficulties such as a crisis of cultural identity，limited vitality of traditions，insufficient innovation and entrepreneurship，and overly simplistic methods.Therefore，it is necessary to adhere to a people-oriented approach that integrates diverse stakeholders，uphold Marxist guidance to promote cultural innovation，focus on institutional development while combining moral governance with mechanism improvement，and keep pace with the times by innovating approaches to cultural inheritance and development.