The role of businesses in contributing to the achievement of common prosperity within the framework of Socialism with Chinese Characteristics has become a critical area of inquiry. This project aims to provide an in-depth comparative case analysis, focusing on representative regions and enterprises to identify both common patterns and distinctive characteristics in industrial development. The study covers three key phases of industrial development: the startup phase, the verification phase, and the industrialization phase, alongside four layers of evolutionary processes and two core sets of relationships. The research will develop a comprehensive analytical framework to explain the mechanisms of industrial development and value co-creation, ultimately supporting rural revitalization efforts.